FIVE [25] Dash (Pty) Ltd provided the following information that was extracted from the financial records for the year ended 31 December 2021. Relevant financial information are shown below. Information from the statement of financial position as at 31 December: 2021 2020 R R Land and buildings at cost 620 000 520 000 Equipment at carrying amount 268 000 343 000 - Cost 354 000 441 000 -Accumulated depreciation (86 000) (98 000) Fixed deposits 70 000 100 000 Inventory 66 000 100 000 Debtors control 64 000 70 000 Bank-favourable (debit) balance 86 000 Prepaid expense - Rent wwwww 6 000 Creditors control 26 000 48 000 Bank overdraft credit balance 6.000 SARS- tax payable 22 000 18 000 Shareholders dividends payable 30 000 75 000 Interest payable 10 000 12 000 Ordinary share capital 850 000 750 000 Retained earnings 96 000 30 000 Long term borrowings 140 000 200 000 Extract of items shown on the statement of profit and loss and other comprehensive income for the year ended 31 December 2021: R Interest income on fixed deposit Depreciation Loss on sale of equipment Interest on long term borrowings Income tax expense Profit for the year Additional information: 1. Inventory is disclosed at cost. 2. Land has not been revalued in the current financial year. 30 000 38 000 1 000 32 000 86 000 141 000 3. An extension was added to the building and completed in the current financial year. All building costs were paid for in cash. Buildings are not depreciated. 4. Interest on the long term loan is not capitalised. 5. No equipment was purchased during the current financial year but some equipment was sold during the year for cash. 6. Dividends for the year as shown in the statement of changes in equity was R75 000. Required: Prepare the statement of cash flows of Dash (Pty) Ltd for the year ended 31 December