Established in 2002 by the visionary sisters, Guga and Othandayo Dube, Sidvokodvo Enviro Services CC, was born out of a deep-rooted expertise in the mining sector. With a cumulative experience spanning five decades, the Dube siblings sought to leverage their profound knowledge in the face of rapidly expanding infrastructure projects nationwide. Recognising a niche, they strategically positioned the company to offer specialised environmental consultancy services tailored to the mining and rail sectors. As the nation underwent significant infrastructural growth, Sidvokodvo Enviro Services CC emerged as a frontrunner in ensuring eco-friendly and sustainable practices in these pivotal industries. The following information pertains to Sidvokodvo Enviro Services CC. Extract of balances from the statement of financial position information as at 28 February 2023: ( Values side by side are for 2023 2022 respectively) SARS (income tax) liability 71,500 49,500 Trade payables control 72,900 70,300 Accrued expenses (telephone) 20,500 15,100 Distribution to members payable 46,700 42,000 Mortgage loan - Hlane Merchant Bank 102,900 148,100 Trade receivables control 123,800 113,200 Listed investments carried at fair value 173,500 23,400 Inventory 95,600 84,500 Cash and cash equivalents 20,300 35,800 Dividends receivable 31,800 26,400 Prepaid IT expenses 11,500 17,500 Members contribution: Guga 348,900 286,200 Members contribution: Othandayo 287,300 272,600 Retained earnings 62,900 51,300 Office furniture at carrying amount 20,000 - Computer equipment at carrying amount 267,400 254,700 Land and buildings at cost 627,600 466,900 Revaluation surplus on land and buildings 91,600 70,100 Extract of items disclosed in the statement of profit or loss and other comprehensive income for the year ended 28 February 2023: R Profit on sale of equipment 12,600 Investment income: Dividends income 26,400 Profit on sale of land 79,400 Telephone expense 114,900 Fair value loss on listed investments 9,000 IT expense 16,800 Other admin and operating expenses 207,600 Revenue 1,152,500 Cost of sales 550,700 Depreciation for the year 21,500 Income tax expense 81,800 2. Additional information 2.1 The cash and cash equivalents is made up of: 2023 2022 Bank balances R15 300 R27 200 Petty cash R5 000 R8 600 2.2. The following pertains to property, plant and equipment: 2.2.1 In the financial year, computer equipment instrumental for environmental assessments was sold, with a carrying amount of R43 000. To maintain their cutting-edge services, the CC acquired the latest version of this equipment. This transaction has been accurately recorded. 2.2.2 Last year, a parcel of land, initially purchased for R202 000 as a potential site for environmental studies related to mining and rail projects, was sold during the current financial year. In alignment with the CC's accounting principles, the land doesn't is not depreciated. A new semi-prepared land, primed for further environmental consultancy projects, was acquired during the year. 2.2.3 All acquisitions of property, plant, and equipment were in line with the need for upgrading existing resources, and payments were promptly settled in full. 2.3. The members collectively agreed to distribute earnings, with each member to receive a sum of R25 400 from the profits garnered through their environmental consultancy endeavors in the mining and rail sectors. 2.4 The interest expense on the Mortgage loan amounted to R13 300 and was added in the other admin and operating expenses. 2.5. On 28 February 2023, Othandayo contributed office furniture valued at R20 000 to the business for use at the new offices. This was correctly credited to the members contributions account.

Q1: correct amount that must be disclosed as cash receipts from customers in the cash generated from operations section according to direct method in the statement cash flows of Sidvokodvo Enviro Services CC for the year ended 28 February 2023?

Q2: correct amount that must be disclosed as addition/replacement of computer equipment under investment in property, plant and equipment to expand operating capacity in the cash flows from investing activities section in the statement cash flows of Sidvokodvo Enviro Services CC for the year ended 28 February 2023?

Q3: Assume the correct cash purchases amount is R350 000. What is the correct amount that must be disclosed as cash paid to suppliers and employees in the cash flows from operating activities section according to direct method in the statement of cash flows of Sidvokodvo Enviro Services CC for the year ended 28 February 2023?

Q4: the correct amount that must be disclosed as proceeds from sale of land and buildings in the cash flows from investing activities section in the statement cash flows of Sidvokodvo Enviro Services CC for the year ended 28 February 2023?

Q5: the correct amount that must be disclosed as distributions to members paid in the cash flows from operating activities section according to direct method in the statement cash flows of Sidvokodvo Enviro Services CC for the year ended 28 February 2023?

Q6: the correct amount that must be disclosed as proceeds from sale of computer equipment in the cash flows from investing activities in the statement cash flows of Sidvokodvo Enviro Services CC for the year ended 28 February 2023?

Q7: the correct amount that must be disclosed as addition/replacement of land and buildings under investment in property plant and equipment to maintain operating capacity in the cash flows from investing activities section in the statement cash flows of Sidvokodvo Enviro Services CC for the year ended 28 February 2023?

Q8: the correct amount that must be disclosed as acquisition of listed investments in the cash flows from operating activities section according to direct method in the statement cash flows of Sidvokodvo Enviro Services CC for the year ended 28 February 2023?

Q9: the correct amount that must be disclosed as proceeds from members contributions in the financing activities section in the statement cash flows of Sidvokodvo Enviro Services CC for the year ended 28 February 2023?

Q10: the correct amount that must be disclosed as income tax paid in the cash flows from operating activities section according to direct method in the statement cash flows of Sidvokodvo Enviro Services CC for the year ended 28 February 2023?

Q11: the correct amount that must be disclosed as repayment of long-term loans in the financing activities section in the statement cash flows of Sidvokodvo Enviro Services CC for the year ended 28 February 2023?

Q12: the correct amount that must be disclosed as dividends received in the cash flows from operating activities section according to direct method in the statement cash flows of Sidvokodvo Enviro Services CC for the year ended 28 February 2023?