Carrying value at beginning of year

$2,595,000-?4,795,000$

Cost

$2,595,000-??$

Accumulated depreciation

$-$

$-710,000?$

Movements

Additions at cost

$-$

$?302,000$

Depreciation for the year

$-$

$-(230,000)(230,000)$

Disposals at carrying value $?-?$

Carrying value at end of year

$1,940,000??6,420,000$

Cost

$1,940,000???$

Accumulated depreciation

$-$

$-??$

A portion of the land and buildings were sold at book value. The vehicles were purchased on the last day of

the accounting period and all the depreciation relates to equipment.

$2.$ Cash and Cash Equivalents $20222021$

Bank $10,00096,000$

Cash float $2,000-$

$12,00096,000$

$3.$ Retained Income $20222021$

Retained income at beginning of year $430,000360,000$

Net profit after tax $690,000570,000$

Dividends paid and declared $(600,000)$

$(500,000)$

Retained income at end of year $520,000430,000$

$4.$ Trade and Other Payables

Trade creditors $358,000538,000$

Expenses payable $($Interest on loan$*)30,00050,000$

SARS $($Income tax$)62,00094,000$

Shareholders for dividends $400,000308,000$

$850,000990,000$

$*$ Interest on loan is not capitalised

Required:

$2\mathrm{.}1.$ Fill in the missing figures in the note to the Statement of financial position for Fixed assets. $(5)$

$2\mathrm{.}2$ Prepare the Cash Flow Statement for the year ended $30$ September $2022.$