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The following information was extracted on 31 December 2021 from the records of Koekashop (Pty) Ltd, after the gross profit was determined for the year: Additional information: 1. The long term loan was acquired on 1 June 2021. The interest was paid on 31 December 2021, but no entry has been made for it yet. 2. On 31 December 2021 a vehicle, with a cost of N$25000 (accumulated depreciation balance N$20000 ), was sold for N$10000 cash to Win-Win Motors. No entry has been made for this transaction yet. 3. The correct amount paid to suppliers and employees can be accepted as N\$2 671926 . 4. The GP\% for the year was 25% on cost price. REQUIRED: Prepare the statement of cash flows for the year ended 31 December 2021 in accordance with IAS 7: Statement of Cashflows. Make use of the direct method and show the following two notes: - Reconciliation of profit before tax to cash flow from operations - Cash \& Cash equivalents The following information was extracted on 31 December 2021 from the records of Koekashop (Pty) Ltd, after the gross profit was determined for the year: Additional information: 1. The long term loan was acquired on 1 June 2021. The interest was paid on 31 December 2021, but no entry has been made for it yet. 2. On 31 December 2021 a vehicle, with a cost of N$25000 (accumulated depreciation balance N$20000 ), was sold for N$10000 cash to Win-Win Motors. No entry has been made for this transaction yet. 3. The correct amount paid to suppliers and employees can be accepted as N\$2 671926 . 4. The GP\% for the year was 25% on cost price. REQUIRED: Prepare the statement of cash flows for the year ended 31 December 2021 in accordance with IAS 7: Statement of Cashflows. Make use of the direct method and show the following two notes: - Reconciliation of profit before tax to cash flow from operations - Cash \& Cash equivalents