The following information is available for Sioux, a limited liability company：Statements of financial position
1 During the year non-current assets which had cost $800,000, with a carrying amount of $350,000, were sold for $500,000.
2 The revaluation surplus arose from the revaluation of some land that was not being depreciated.
3 The 20X3 income tax liability was settled at the amount provided for at 31 December 20X3.
4 The additional loan notes were issued on 1 January 20X4. Interest was paid on 30 June 20X4 and 31 December 20X4.
5 Dividends paid during the year amounted to $750,000.
Prepare the company's statement of cash flows for the year ended 31 December 20X4, using the indirect method, adopting
the format in IAS 7 Statement of cash flows.
