\begin{tabular}{|l|l|l|} \hline & 2022 & 2021 \\ \hline & R & R \\ \hline Share capital: Ordinary & 380 & 338 \\ \hline shares & 500 & 300 \\ \hline Share capital: Preference & 291 & 264 \\ shares & 000 & 700 \\ \hline Retained earnings & 66200 & 48400 \\ \hline Long-term Ioan - ABC Bank & 88000 & 120 \\ \hline Land and buildings at cost & 623 & 401 \\ \hline Machinery and equipment at & 262 & 2. \\ \hline carrying amount & 300 & 71 \\ \hline Inventory & 83500 & 73000 \\ \hline Trade receivables control & 92700 & 83300 \\ \hline \end{tabular} Listed investments \begin{tabular}{|l|l|} \hline 110 & 0 \\ \hline 000 & \\ \hline 25200 & 46300 \\ \hline 66500 & 52600 \\ \hline 63400 & 48700 \\ \hline 46200 & 62000 \\ \hline 0 & 0 \\ \hline 0 & 11400 \\ \hline 11200 & 4200 \\ \hline 805 & \\ \hline 800 & \\ \hline 392 & \\ \hline 400 & \multicolumn{1}{|c|}{} \\ \hline 160 & \\ \hline 200 & \multicolumn{2}{|}{} \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline Fair value gain on listed & 8600 & \\ \hline investments & & \\ \hline Dividends income & 20800 & \\ \hline Loss on sale of machinery & 10100 & \\ \hline and equipment & \\ \hline Income tax expense & 55200 & \\ \hline Depreciation & 15500 & \\ \hline Wages & 84400 & \\ \hline Insurance expense & 14100 & \\ \hline \end{tabular} 2. Additional information 2.1 The following pertains to property, plant and equipment: During the year machinery and equipment with a carrying amount of R95 000 was sold for cash. This transaction has been correctly recorded. Land and buildings with a cost price of R110 000 were sold for cash at the same amount. Land and buildings are not depreciated All purchases of property, plant and equipment pertained to replacements and were paid in full. 2.2 On 29 September 2022 Honey Limited declared ordinary shares dividend of 50 cents per share whilst the preference shares dividends amounted to R40 800. 2.3 The interest expense paid on the longterm loan amounted to R16800 and is not yet recorded. 2.4 On 31 August 2022, when the total number of ordinary shares issued were 120000 shares, the shareholders approved the capitalisation issue of one (1) ordinary share for every four (4) ordinary shares The capitalisation issue was done from retained earnings at R0,50 per share. All other issued shares were paid for in cash. number of ordinary shares issued were 120000 shares, the shareholders approved the capitalisation issue of one (1) ordinary share for every four (4) ordinary shares held. The capitalisation issue was done from retained earnings at R0,50 per share. All other issued shares were paid for in cash. Assume the correct cash receipts from customers is R920 000. Which of the following alternatives represents the correct amount that must be disclosed as cash generated from operations in the cash flows from operating activities section according to direct method in the statement of cash flows of Honey Limited for the year ended 30 September 2022 ? Which of the following alternatives represents the correct amount that must be disclosed as dividends paid in the cash flows from operating activities section according to direct method in the statement cash flows of Honey Limited for the year ended 30 September 2022? \begin{tabular}{|l|l|l|} \hline & 2022 & 2021 \\ \hline & R & R \\ \hline Share capital: Ordinary & 380 & 338 \\ \hline shares & 500 & 300 \\ \hline Share capital: Preference & 291 & 264 \\ shares & 000 & 700 \\ \hline Retained earnings & 66200 & 48400 \\ \hline Long-term Ioan - ABC Bank & 88000 & 120 \\ \hline Land and buildings at cost & 623 & 401 \\ \hline Machinery and equipment at & 262 & 2. \\ \hline carrying amount & 300 & 71 \\ \hline Inventory & 83500 & 73000 \\ \hline Trade receivables control & 92700 & 83300 \\ \hline \end{tabular} Listed investments \begin{tabular}{|l|l|} \hline 110 & 0 \\ \hline 000 & \\ \hline 25200 & 46300 \\ \hline 66500 & 52600 \\ \hline 63400 & 48700 \\ \hline 46200 & 62000 \\ \hline 0 & 0 \\ \hline 0 & 11400 \\ \hline 11200 & 4200 \\ \hline 805 & \\ \hline 800 & \\ \hline 392 & \\ \hline 400 & \multicolumn{1}{|c|}{} \\ \hline 160 & \\ \hline 200 & \multicolumn{2}{|}{} \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline Fair value gain on listed & 8600 & \\ \hline investments & & \\ \hline Dividends income & 20800 & \\ \hline Loss on sale of machinery & 10100 & \\ \hline and equipment & \\ \hline Income tax expense & 55200 & \\ \hline Depreciation & 15500 & \\ \hline Wages & 84400 & \\ \hline Insurance expense & 14100 & \\ \hline \end{tabular} 2. Additional information 2.1 The following pertains to property, plant and equipment: During the year machinery and equipment with a carrying amount of R95 000 was sold for cash. This transaction has been correctly recorded. Land and buildings with a cost price of R110 000 were sold for cash at the same amount. Land and buildings are not depreciated All purchases of property, plant and equipment pertained to replacements and were paid in full. 2.2 On 29 September 2022 Honey Limited declared ordinary shares dividend of 50 cents per share whilst the preference shares dividends amounted to R40 800. 2.3 The interest expense paid on the longterm loan amounted to R16800 and is not yet recorded. 2.4 On 31 August 2022, when the total number of ordinary shares issued were 120000 shares, the shareholders approved the capitalisation issue of one (1) ordinary share for every four (4) ordinary shares The capitalisation issue was done from retained earnings at R0,50 per share. All other issued shares were paid for in cash. number of ordinary shares issued were 120000 shares, the shareholders approved the capitalisation issue of one (1) ordinary share for every four (4) ordinary shares held. The capitalisation issue was done from retained earnings at R0,50 per share. All other issued shares were paid for in cash. Assume the correct cash receipts from customers is R920 000. Which of the following alternatives represents the correct amount that must be disclosed as cash generated from operations in the cash flows from operating activities section according to direct method in the statement of cash flows of Honey Limited for the year ended 30 September 2022 ? Which of the following alternatives represents the correct amount that must be disclosed as dividends paid in the cash flows from operating activities section according to direct method in the statement cash flows of Honey Limited for the year ended 30 September 2022