Answer that are based on the Statement of Cash Flows for the year ended $31$ December $2021$

  Calculate the following:

$\mathrm{ }$ Dividends paid $(3$ marks$)$

$$ To calculate dividends paid, you would look for the dividends paid section in the financing activities of the statement of cash flows.

$1\mathrm{.}1\mathrm{.}2$ Cash and cash equivalents at the end of the year $(3$ marks$)$

$$ The cash and cash equivalents at the end of the year can be found in the ending balance of the cash and cash equivalents section in the statement of cash flows.

$1\mathrm{.}1\mathrm{.}3$ Carrying$/$Book value of the vehicles sold $(3$ marks

$1\mathrm{.}2$ Apart from depreciation $($R$252000),$ identify TWO $(2)$ other adjustments $($with the amounts$)$ that would be needed to convert to cash from operations. $(4$ marks$)$

$1\mathrm{.}3$ Comment on the following:

$1\mathrm{.}3\mathrm{.}1$ Cash flows from operating activities R$756000(4$ marks$)$

$1\mathrm{.}3\mathrm{.}2$ Increase in receivables $($R$396000)(4$ m

$1\mathrm{.}3\mathrm{.}3$ Cash flows from investing activities $($R$1368000)(4$ marks$)$