Corel Ltd's Statement of Comprehenive income for the year ended 31 December 2018 and Stanement of Financial Position as at 31 December 2017 and 2018 are as follows Sales (all credit Cost of sales Gross profit Other operating income 2 304 000 Distribution expenses Administrative Operating proft (260000 expenserS 96 000 68 000 Profit before tax income tax Profit after tax 772 000 OF FINANCIAL POSITION AS AT 31 DECEMBER 2 264 000 2 200000 Property, plant and equipment Land and buildings Plant and machinery 1 236 000 720 000 Trade and other receivables (All accounts receivable) Cash and cash equivalents 424 000 60 000 2 860 000 2 984 000 EQUITY AND LIABILITIES Equity Ordinary share capital Retained earnings 1 452 000 60 000 492 000 104 000 1000 000 Current liabilities Trade and other payables SARS: Income tax Total equity and liabilities 440 000 492 000 2 860 000 Additional plant and machinery were purchased during 2018. There were no other non-current asset acquisitions or disposals. Depreciation for the year amounted to R316 000 2. An interim dividend of R200 000 was paid on ordinary shares during the year The return on equity for 2017 was 18%. REQUIRED Use the information provided above to prepare the Cash Flow Statement of Corel Limited for the year ended 31 December 2018