You are presented with the following information for Becker Ltd: Income statement for the year to 31st December 2016 000 Profit before taxation 150 Taxation (50) Profit for the year 100 Statements of financial position at 31st December 2016 2015 000 2016 000 ASSETS Non-current assets Plant and machinery at cost Accumulated depreciation 900 (150) 750 1050 (255) 795 200 Current Assets Inventories Trade receivables Cash 120 20 340 1,090 300 150 45 495 1,290 Total assets EQUITY AND LIABILITIES Equity Called -up share capital Retained earnings 750 200 950 750 240 990 100 Non-current liabilities Borrowings 9% loan notes Current liabilities Trade payables Taxation Proposed dividends 70 40 30 140 1,090 90 50 60 200 1,290 Total equity and liabilities There were no disposals of non-current assets during the year to 31 December 2016 Required: Prepare a statement of cash flow for the year to 31st December 2016