A STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER: 2019 R 2018 R ASSETS Non-current assets 1 008 000 636 000 996 000 648 000 Property, plant and equipment (cost) Accumulated depreciation Long-term investments (192 000) (252 000) 264 000 180 000 Current assets 1 224 000 1 140 000 Inventories 420 000 516 000 Trade and other receivables 504 000 360 000 Bank 300 000 264 000 2 232 000 1 776 000 EQUITY AND LIABILITIES 2 040 000 1 663 200 Equity Ordinary Share Capital 1 440 000 1 200 000 Retained Income 600 000 463 200 Current liabilities 192 000 112 800 180 000 91 200 Trade and other payables Income tax payable 12 000 21 600 2 232 000 1 776 000 B. EXTRACT FROM THE STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 SEPTEMBER 2019 R Sales Cost of sales Gross profit Depreciation 1 680 000 (1 060 800) 619 200 (84000) (235 200) Other expenses Operating profit 300 000 Interest income 24 000 Profit before tax 324 000 Company tax (96 000) Profit after tax 228 000 c. ADDITIONAL INFORMATION All purchases and sales of inventories are on credit. Equipment was purchased for cash. A vehicle with a cost price of R144 000 and accumulated depreciation of R24 000 was sold at carrying value. Interim dividends paid during the year amounted to R91 200. No final dividends were declared. The issued share capital for the year ended 30 September 2019 consisted of 500 000 ordinary shares. Trade and other payables consisted of trade creditors only. REQUIRED Use the information provided above to prepare the Cash Flow Statement of Libra Limited for the year ended 30 September 2019