Paraka, a lemited lablity company, is preparing its statement of carh flowr for the year ended 31 May 2022 . It presents the following financial statements Values in Sh000) Additional information: The company incurred costs of the goods sold equivalent to Sh.74,105,000 which when marked up by Sh.69,770,000 resulted in the sales revenue of the business in the course of the year. Some other accrual-accounting based costs incurred in the course of the year besides cost of sales were identified as: Distribution costs Sh. 24,540,000 and Administrative expenses The compary incurrad costs of the goods sold equivalent to Sh.74,105,000 which when marked up by Sh69,770,000 resulted in the sales revenue of the business in the cotarse of the year. Some other accrual-accounting based costs incurred in the course of the year besides cost of sales were identified as: Distribution costs Sh. 24,540,000 and Administrative expenses Sh. 17,050,000 The above costs resulted in a profit from operations of Sh.28, 180,000 arrived at before considering an interest received of Sh.285,000 and a finance charge of Sh.3,970,000. Profit after tax of Sh.16,645,000 was arrived at after considering taxation for the period of Sh.7,850,000. Dividends paid during the year were Sh.7,700,000. There were no amounts outstanding in respect of interest payable or receivable as at either year end. Total depreciation for the year was Sh. 12.435,000. The only revaluation of non-current assets was of a piece of freehold land. During the year, the company sold equipment for Sh.3,830,000 The abewe onsts resulted in a profit from operations of Sh 3,180000 arrived at before considering an interest received of Sh.285,000 and a finance charge of Sh 3,970,000 Proft after tax of Sh.16,645,000 was arrived at after considering taxation for the period of 5h.7,850,000. Dividends paid during the year were Sh.7,700,000. There were no amounts outstanding in respect of interest payable or receivable as at either year end. Total depreciation for the year was Sh. 12,435,000. The only revaluation of non-current assets was of a piece of freehold land. During the year, the company sold equipment for Sh.3,830,000 realising a profit of Sh.330,000. Required: A cash flow statement for Tera for the year ended 31 May 2022[9 Marks] Paraka, a lemited lablity company, is preparing its statement of carh flowr for the year ended 31 May 2022 . It presents the following financial statements Values in Sh000) Additional information: The company incurred costs of the goods sold equivalent to Sh.74,105,000 which when marked up by Sh.69,770,000 resulted in the sales revenue of the business in the course of the year. Some other accrual-accounting based costs incurred in the course of the year besides cost of sales were identified as: Distribution costs Sh. 24,540,000 and Administrative expenses The compary incurrad costs of the goods sold equivalent to Sh.74,105,000 which when marked up by Sh69,770,000 resulted in the sales revenue of the business in the cotarse of the year. Some other accrual-accounting based costs incurred in the course of the year besides cost of sales were identified as: Distribution costs Sh. 24,540,000 and Administrative expenses Sh. 17,050,000 The above costs resulted in a profit from operations of Sh.28, 180,000 arrived at before considering an interest received of Sh.285,000 and a finance charge of Sh.3,970,000. Profit after tax of Sh.16,645,000 was arrived at after considering taxation for the period of Sh.7,850,000. Dividends paid during the year were Sh.7,700,000. There were no amounts outstanding in respect of interest payable or receivable as at either year end. Total depreciation for the year was Sh. 12.435,000. The only revaluation of non-current assets was of a piece of freehold land. During the year, the company sold equipment for Sh.3,830,000 The abewe onsts resulted in a profit from operations of Sh 3,180000 arrived at before considering an interest received of Sh.285,000 and a finance charge of Sh 3,970,000 Proft after tax of Sh.16,645,000 was arrived at after considering taxation for the period of 5h.7,850,000. Dividends paid during the year were Sh.7,700,000. There were no amounts outstanding in respect of interest payable or receivable as at either year end. Total depreciation for the year was Sh. 12,435,000. The only revaluation of non-current assets was of a piece of freehold land. During the year, the company sold equipment for Sh.3,830,000 realising a profit of Sh.330,000. Required: A cash flow statement for Tera for the year ended 31 May 2022[9 Marks]