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Additional information (dollar amounts expressed in full units):
1. Equipment with an original cost of $500 000 was sold during the year.
2. Land with an original value of $600 000 was revalued upwards by $160 000 during the year.
3. A bonus share dividend of $200 000 was paid from the revaluation surplus.
4. An interim dividend was paid during the year.
Required
Prepare a statement of cash flows, using the direct method.
(Hint: This statement of cash flows is more complex, so you will need to reconstruct all the statement of financial position accounts to solve it.)
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