Warrnambool Ltd is involved in manufacturing swimming pool accessories. Warrnambool Ltds statements of financial position for the years ending 30 June 2019 and 30 June 2020 are presented below.

		2020 ($)				2019 ($)
Assets
	Cash		192,000				-
	Accounts receivable		72,000				120,000
	Allowance for doubtful debts		(24,000)				(16,000)
	Property, plant and equipment		312,000				240,000
	Accumulated depreciation property, plant and equipment		(72,000)				(40,000)
	Inventory		184,000				104,000
Total assets			664,000				408,000
Liabilities
	Bank overdraft		-				80,000
	Accounts payable		120,000				120,000
	Accrued wages		40,000				32,000
	Provision for annual leave		16,000				24,000
	Loans		120,000				-
Total liabilities			296,000				256,000
Net assets			368,000				152,000
Represented by:
Shareholders funds
	Share capital (ordinary shares)		280,000				40,000
	Revaluation surplus		56,000				16,000
	Retained earnings		32,000				96,000
Total shareholders funds			368,000				152,000

Warrnambool Ltd Statement of profit or loss and other comprehensive income For the year ended 30 June 2020
		$
Income
	Sales	120,000
	Interest (no interest receivable at year end)	8,000
	Profit on sale of property (which had a carrying amount of $40,000)	16,000
Expenses
	Cost of goods sold	(80,000)
	Doubtful debts	(16,000)
	Depreciation	(40,000)
	Wages	(40,000)
	Annual leave expense	(32,000)
	Loss for the year	(64,000)
Other comprehensive income
	Increase in revaluation surplus in recognition of increase in fair value of property, plant and equipment	40,000
Total comprehensive income / (loss)		(24,000)

Required:

Make a statement of cash flows for Warrnambool Ltd for the year ending 30 June 2020.