Current Liabilities Trade Payables Dividend Payable Interest Accrual ??? 47 30 3 76 52 27 5 67 156 151 Total Liabilities 1157 889 $000 1,100 (678) 422 (309) Income statement of Ahmed at 31 December 20X6 Sales revenue Cost of sales Gross profit Operating expenses Operating profit Investment income interest dividends Finance charge Income tax Net profit for year 113 15 57 (22) (71) 92 Operating expenses include a loss on disposal of noncurrent assets of $5,000 During the year plant which originally cost $80,000 and with depreciation of $15,000 was disposed of

Current Liabilities Trade Payables Dividend Payable Interest Accrual ??? 47 30 3 76 52 27 5 67 156 151 Total Liabilities 1157 889 $000 1,100 (678) 422 (309) Income statement of Ahmed at 31 December 20X6 Sales revenue Cost of sales Gross profit Operating expenses Operating profit Investment income interest dividends Finance charge Income tax Net profit for year 113 15 57 (22) (71) 92 Operating expenses include a loss on disposal of noncurrent assets of $5,000 During the year plant which originally cost $80,000 and with depreciation of $15,000 was disposed of. Calculate the cash generated from operations using the indirect method