INFORMATION METRO LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021 Cash flows from operating activities Operating profit Depreciation Profit before working capital changes Working capital changes Increase in inventory Increase in receivables Increase in payables Cash generated from operations Interest paid Dividends paid Income tax paid Cash flows from investing activities 4 R (382 500) 2 250 000 679 500 2 929 500 (1 800 000) (1 575 000) (1 350 000) 1125 000 1 129 500 (180 000) (720 000) (612 000) (4 500 000) Purchase of plant and equipment Cash flows from financing activities Net decrease in cash Cash balance (31 December 2020) Cash balance (31 December 2021) 3.1 Study the Statement of Cash Flows of Metro Limited for the year ended 31 December 2021 and comment on the following negative cash flows 3.1.1 Cash flows from operating activities (R382 500) Increase in inventory (R1 575 000) Purchase of plant and equipment (R4 500 000) 3.1.2 (4 500 000) 3.1.3 0 (4 882 500) 5 625 000 742 500