please answer both the parts (please submit the answer in text(without image) it is easy to copy

Etunda Ltd is a retailer that specialize* in the selling of agricultural implements, Tbc lllowing financial inronna'ion from financial of V.'tunda Ltd. Etunda Ltd Statement of Financial position as at December ASSETS Ngp-current assets and at revaluation Plant and at COSI rice Accumulated dc reciation on lant and machi NCI Book Value Current assets Invento Trade and other recivablcs Cash and cash uivalents AND LIABILITIES Shareca ital Accumulated rot-it Revaluation reserve Non-current liabilities Lon -term loan Current liabilities Trade and other a bles Shareholders for dividends Bank overdraft 2020 280 ono oon 70 000 310 440 000 153 600 216 ooo 70 400 460 000 260 ooo 40 760 MH) 40 ooo 230 ooo 210 ooo 20 ooo 2019 240 348 ooo 56 000 292 ooo 344 ooo 154 800 189 200 300 ooo 200 ooo 500 ooo 80 ooo 296 000 186 400 109 600 Statement of profit or loss and other comprehensive income for the year ended 31 December 2020 (Abstract) Revenue 380 000 Cost of sales 160 ooo Profit before tax 112 000 Tax 32000 so ooo The following information was communicated to you: A new machine was purchased during the year to replace an old machine. The old machine was originally purchased for NS 12 000 sold for NS 3 200. On selling date, the accumulated depreciation was NS 7 600. Land and building was revalued on June 2020 to NS 280 000 Imluded in trade and other payables is an amount owed to Inland and Revenue: 2020 2019 10 OOO 14 400 Interest paid during the year amounted to NS 28 000. Depreciation amounted to NS 21 600 for the year. Dividends were declared during the current year. Required: l. Prepared the statement of cash flows (direct method) for Etunda Ltd for the year ended 31 December 2020 in accordance with IFRS. (28 marks) 2. Prepare the note for the reconciliation ofprofit before tax with cash flow from operating No Comparative figures are required.