Circle Trading (Pty) Ltd issues shares during the financial year ended 31 March 2023 Dividends of R75 000 was declared as interim and final dividend during the financial year. Assets with a carrying value of R295 000 was replaced with new equipment during March 2023. The final accounts have been prepared as follows: Statement of Financial Position as at 31 March 2023 Assets Non-current assets Property, Plant and Equipment Current assets Inventory Accounts receivable Cash and Cash equivalents Total assets Equity and liabilities Equity Share capital Retained income Non-current liabiles Loan 8% Current Habilities Accounts payable Taxes SARS Shareholders for dividends Total equity and labies Sales Cost of sales Gross profit Distribution, Administration and other expenses Operating expenses Depreciation Operating profit Interest on loan 2023 Profit before tax Tax Profit after tax 2 645 000 775 000 000 465 1 654 000 2 894 000 5 539 000 1 556 000 2 848 500 4404 500 850 000 87 500 92 000 105 000 284 500 5 539 000 2023 4 563 800 2356 720 2 207 080 983 000 798 000 Statement of Comprehensive Income for the year ended 31 March 2023 2022 3 675 000 845 000 2830 000 185 000 1224 080 87 031 1311111 2022 367 111 944 000 2580 000 816 000 513000 1235 000 2 564 000 5 144 000 1223 000 1979 500 3 202 500 1 755 000 78 000 62 500 46 000 186 500 5 144 000 6:28 000 465 000 163 000 2 202 000 140 400 2 342 400 655 872 1686 528 Required: Prepare the cashflow statement as at 31 March 2023 on the indirect method. (25)