please assist with accounting and financial management

QUESTION 1 The following information was extracted from the accounting records of Belle Mare Limited: Statement of Comprehensive Income for the year ended 31 December 2017 (R) 2018 (R) 1 200 000 1 856 000 Sales (750 000) (1 280 000) Cost of sales 450 000 576 000 Gross profit (212 000) (291 200) Operating expenses 26 000 30 000 Depreciation 186 000 261 200 Other operating expenses 238 000 284 800 Operating profit (72 000 (24 000) Interest on mortgage loan 166 000 260 800 Profit before tax (58 100) (90 240) Income tax 107 900 Profit after tax 170 560 Statement of Financial Position as at 31 December 2017 (R) 2018 (R) ASSETS 2 464 160 2 464 160 2 444 000 Non-current assets Property, plant and equipment 2 444 000 336 000 Current assets 356 000 Inventories (all Trading Inventory) Trade & other receivables Cash&cash equivalents 120 000 250 000 64 000 22 000 40 000 196 000 2 820 160 2 780 000 2018 (R) 2017 (R) EQUITY AND LIABILITIES Equity Ordinary share capital (issued at R10 each) Retained income Non-current liability (Mortgage loan, 12% p.a.) Current liabilities Trade&other payables South African Revenue Services (income tax) Shareholders for dividends 2 437 560 1980 000 1760 000 220 000 600 000 2 180 000 257 560 200 000 182 600 200 000 98 000 8 600 138 000 6 000 56 000 76 000 2 820 160 2 780 000 Additional information New shares were issued on 1 January 2018. Interim and final dividends for the year ended 31 December 2018 amounted to R133 000. Fixed assets were sold at carrying (book) value during the year for R144 000 * Required: Study the information provided above by Belle Mare Ltd and prepare the Statement of Cash Flows (using the indirect method) for the year ended 31 December 2018