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. Flash in the Pan Ltd Trial Balances as at 30 June 2018 2019 Dr $ Cr$ Dr $ Cr$ Cash 65 65 Accounts receivable 16996 28535 Allowance for doubtful debts 1300 2600 Inventory 47471 78751 Plant and machinery 64740 101920 Accumulated depn – p & m 7137 14482 Fixtures and fittings 13000 10140 Accumulated depn – f&f 3770 3900 Accounts payable 16258 15382 Bank overdraft 3614 21923 Current tax liability 7800 10400 Share capital 78000 117000 General reserve 13000 19500 Retained earnings (opening) 9290 11393 Sales revenue 221000 260000 Gain on sale of machinery 130 Cost of sales 78000 91000 Salaries and wages expenses 123035 129852 Doubtful debts expense 3900 4420 Depreciation expense 6630 7995 Income tax expense 7332 7132 Dividend declared and paid 10400 Transfer to general reserve 6500 361169 361169 476710 476710 Additional information 1)Fixtures and fittings which had cost $2860 and with accumulated depreciation of $520 were sold during the year in a cash sale. 2) Plant which cost $13,000 was purchased in exchange for the issue of 13,000 shares at a price of $1 each. 3) The bank overdraft is to be included in cash equivalents. 

i need Statement of Cash Flows for Flash in the Pan Ltd for the year ended 30th June 2019 using the direct method and The Statement should be accompanied by all the relevant notes (3 in total) including the indirect method

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