The financial statements of Uwana Manufacturing Limited are given below:

Additional Information:
In 2017, a plant costing N466,000 with accumulated depreciation of N335,000 was disposed of for N186,000. Included in trade payables is accrued interest of N37,000 (N18,000 in 2016). The trade payables include a creditor for plant purchased of N18,000.

Required:
Prepare a statement of cash flow for the year ended December 31, 2017, using the indirect method.