Cheetahs Limiteds Statement of Comprehensive Income for the year ended 31 December 2021 and the Statement of Financial Position as at 31 December 2021 and 2020 are as follows: Statement of Comprehensive Income R million (m) Revenue 723 Less Cost of sales (453) Gross profit 270 Less Distribution costs 71 Administrative expenses 30 (101) 169 Rental income 27 Operating profit 196 Less Interest payable (26) Profit on ordinary activities before taxation 170 Less Tax on profit on ordinary activities (36) Profit on ordinary activities after taxation 134 Retained profit brought forward from last year 123 257 Less Dividend paid on ordinary shares (60) Retained profit carried forward 197 Page 10 of 10 Statement of Financial Position as at 31 December 2020 and 2021 2020 2021 Rm Rm Non-current assets Property, plant and equipment Land and buildings 310 310 Plant and machinery 325 314 635 624 Current assets Stock 41 35 Trade debtors 139 145 180 180 Current liabilities Bank overdraft 56 89 Trade creditors 54 41 Corporation tax 23 18 133 148 Net current assets 47 32 Total assets less current liabilities 682 656 Less Non-current liabilities Debenture loans 250 150 432 506 Equity Ordinary share capital 200 300 Share premium account 40 - Revaluation reserve 69 9 Retained profit 123 197 432 506 During 2021, the business spent R67 million on additional plants and machinery. There were no other non-current asset acquisitions or disposals. There was no share issue for cash during the year. The interest payable expense was equal in amount to the cash outflow. Required: Prepare the Cash Flow Statement with the notes for Cheetahs Ltd for the year ended 31 December 2021