Liquid Limited is a company that trades in fabrics. The following information was extracted from the accounting records for the year ended 29 February 2020. Extract from the statement of financial position as at 29 February 2020 with comparative figures: 29 02.2020 R 28.02.2019 R Retained earnings 580 800 468 600 Inventory 528 000 511 200 Trade receivables 182 000 119 600 Cash and cash equivalents 64 500 Prepaid rates 12 800 14 700 Trade payables 104 600 156 000 Bank overdraft 14 300 Taxation payable 21 000 28 000 Dividends payable 115 300 91.000 Extract from the statement of profit or loss and other comprehensive income for the year ended 29 February 2020: Gross profit Investment income: dividends Loss on sale of vehicle Depreciation Interest on borrowings Income tax Profit for the year Additional Information: 1. Directors of Liquid Limited declared a dividend of R283 900 on 9 February 2020. Required: 4.1 Prepare only the "Cash flows from operating activities" for Liquid Limited for the year ended 28 February 2020. Use the indirect method. (20) 4.2 Cash and cash equivalents are a very important resource needed for the business to conduct its activities in a smooth and efficient manner. It is also considered to be a high risk asset exposed to dangers such as fraud and theft. It is, therefore, crucial that internal control of the highest standards is implemented to control and safeguard this resource. List at least 5 measures that can be implemented for proper control over cash and cash equivalents. (5) R 980 560 49 400 16 100 53 700 23 000 131 800 392 700