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TYSON CO

The following financial statements and supporting information relate to Tyson Co, a limited liability entity:

Statement of profit or loss and other comprehensive income for the year ended 30 September 20X9

 $000 Revenue 100,650 Less: Cost of sales Gross profit 69,050 31,600 Less: Distribution costs 4,000 Less: Administration expenses 1,800 Add: Profit on disposal of plant and equipment 900 Less: Interest payable Profit before tax 1,500 25,200 Less: Income tax expense Profit for the year 4,000 21,200 Other comprehensive income: Revaluation surplus on property, plant and equipment 4,000 Total comprehensive income for the year 25,200 Statement of financial position at 30 September20X9:  ASSETS 20X9$000 20X8 $000 Non‐current assets Property, plant and equipment 89,000 78,000 Current assets Inventories 29,500 25,000 Trade receivables 36,400 54,000 Cash and equivalents 5,000 Nil –––––– –––––– Total assets 159,900 157,000 –––––– ––––––  EQUITY AND LIABILITIES 20X9$000 20X8 $000 Equity share capital 80,000 32,000 Share premium 10,000 7,000 Revaluation surplus 4,000 Nil Retained earnings 30,450 49,500 ––––––– ––––––– Total equity 124,450 88,500 Non‐current liabilities 10% Debenture 20,000 15,000 Current liabilities Bank overdraft Nil 5,000 Trade payables 11,000 41,800 Income tax 3,500 6,000 Accrued interest 950 700 ––––––– ––––––– Total equity and liabilities 159,900 157,000 ––––––– ––––––– The following information is relevant to the financial statements of Tyson Co during the year ended 30 September 20X9 1. Tyson Co disposed of some items of plant and equipment for sale proceeds of$1,500,000. The carrying amount of the items disposed of was $1,000,000. 2. Tyson Co purchased property plant and equipment at a cost of$29,000,000. In addition, land and buildings were revalued during the year.
3. Tyson Co estimated that the income tax liability arising on the profit for the year was $4,900,000. Required: Using the information available, complete the statement of cash flows using the indirect method for Tyson Co for the year ended 30 September 20X9 in accordance with the requirements of IAS 7 Statement of cashflows. Provide the final answer A. Dividend paid: Select the correct calculation of dividend paid in the year: B. Select the correct calculation of interest paid (allfiguresin$000):

Tyson Co – Statement of cash flows for the year ended 30 September 20X9