Wilko Ltd had cash and cash equivalents at 1 July 2016 of $100 000. The transactions of Wilko Ltd for the year to 30 June 2017 are as follows: 1. Borrowed $30 000 with a 6-month loan payable 2. Received $380 000 cash for customer accounts 3. Sold for $40 000 cash a plant asset with a carrying amount of $30 000 4. Issued ordinary shares for $120 000 cash 5. Purchased a plant asset for $87 000; $27 000 in cash and $60 000 vendor loan 6. Exchanged 10 000 shares for land with a fair value of $100 000 7. Received a $40 000 dividend in cash 8. Invested $100 000 cash on the short-term money market 9. Paid fixed-term loan principal of $80 000 and interest of $8000 10. Cash payments for suppliers accounts $250 000 11. Dividend paid during the period $20000 12. Insurance expense shown in the income statement is $14000. At the end of the year the balance sheet shows prepaid insurance expense of $7000. There was a prepaid insurance expense of $6000 at the beginning of the year. Required: Prepare the statement of cash flows of Wilko Ltd for the year to 30 June 2017. (12 marks)