PART A The following are extracts from the financial records of ABC Ltd for the year ended 31 August 2021. ABC Ltd Extract from the Statement of financial statement as at 31 August 2021 31 August 2021 31 August 2020 - R - R Bank 20 000 50 000 22 000 77 000 44 000 1 800 Inventories - trade goods Trade receivables Trade payables Prepaid expenses: Accrued expenses: interest Accrued expenses; other SARS-income tax payable Dividends payable 30 000 69 000 46 000 1 200 2 400 4 400 3 000 1 000 5 700 8 000 1 500 2 700 ABC Ltd Extract from the Statement of profit or loss and other comprehensive income for the year ended 31 August 2021 R Sales 592 000 Cost of sales (301 000) 291 000 Gross profit Profit on sale of Equipment 9 000 41 000 Depreciation 2 600 Interest expense Income tax expense 15 200 Profit for the year 110 300 Additional information: 1. The dividends declared for the current year is R2 400. 6 Page 7 of 8 Required: Prepare only the "Cash flows from operating activities" section of the statement of ca for ABC Ltd for the year ended 31 August 2021. Use the indirect method. Show all workings. Where applicable, round off calculations to the nearest Rand