PART B (26 MARKS) The following data were provided by the accounting records of Mohua Limited at year-end December 31, 2021. Statement of Financial Position (As of December 31) $ Cash Accounts receivable Inventory Property, plant, and equipment Accumulated depreciation Land Total assets 2021 $ 16,629 155,330 280,335 680,144 (205,463) 482000 $1408.975 2020 22,300 122,095 270 033 560 011 (262 940) 227,000 938.499 S s Accounts payable Salaries payable Interest payable Income tax payable Long-term debt Common shares Retained earnings Total liabilities and equities $ 99 355 27 755 3650 17 882 300.000 405,000 555,333 $ 1.408.975 107 306 23,548 2,550 33.451 125,000 150,000 496,644 S938, 499 Statement of Comprehensive Income (For the year ended December 31 2021) $ Sales revenue Cost of goods sold Gross margin Depreciation expense Selling and administrative expense Other expenses Interest expense Loss on sale of operational assets Gain on debt retirement Income tax expense Net earnings and comprehensive income 430 225 (92.050) 338,175 (55,023) (102,093) (22.114) (17 500) (12,055) 5.000 (40 317) 94 073 $ Additional information: Sold operational assets for cash Original cost of the operational asset was $150,000 and 75% depreciated Mohua Limited issued shares for land during the period Long-term debt with a face value of $100,000 was repaid and other long-term debt was issued at a lower interest rate . Mohua Limited declared and paid dividend, and Assume unexplained changes in accounts stem from logical transactions - Required: Prepare the Statomont al Cash Flow according to IFRS using the Indirect method with separate and any related note disclosure along with the following requirements (26 marks) * Show cash paid of interest and income tax in the operating activities and Show cash paid of dividend in the financing activities, for the toolbar, press ALTRO O ALT+FNFO