Information from the Statement of Financial Position as at

Extract from the Statement of Comprehensive Income for the year ended

$31$ December $2022$

Profit before interest and tax

Depreciation on equipment

Dividends received on investment

Interest on debentures

Income tax

Extract from Statement of changes in equity for the year ended $31$ December $2022$

R

Dividends on ordinary shares

$65000$

Property, plant and equipment $2022$

R

Land and buildings at cost

Equipment at carrying value

$400000$

$75000$

$2021$

R

$320000$

$90000$

Prepare the Cash Flow Statement for the year ended $31$ December $2022$