Prepare Casflow Statement for the year ended

The following is an extract from the financial statements of Thandeka (Pty) Ltd for the year ended 31 December 2021. Thandeka (Pty) Ltd Statement of Financial Position as at 31 December 2021. \begin{tabular}{lr|r|} & \multicolumn{1}{c}{2021} & \multicolumn{1}{c}{2020} \\ ASSETS & \multicolumn{2}{c}{} \\ Non-current assets & 340500 & 228000 \\ Land and buildings & 178500 & 127500 \\ Plant and equipment at carrying value & 76500 & 19500 \\ Listed investment & 85500 & 81000 \\ \cline { 2 - 3 } Current assets & 340500 & 228000 \\ Inventories & 181650 & 129750 \\ Trade debtors & 66150 & 41250 \\ Cash and cash equivalents & 110250 & 78750 \\ Total assets & 5250 & 9750 \\ EQUITY AND LIABILITIES & 522150 & 357750 \\ Capital and reserves & & \\ Ordinary shares of R1 each & 318900 & 187650 \\ Share premium & 135000 & 97500 \\ Replacement reserve & 18750 & 11250 \\ Retained income & 30750 & 30750 \\ Non-current liabilities & 134400 & 48150 \\ \hline Long-term loan & & \\ Current liabilities & 157500 & 137850 \\ Trade creditors & 45750 & 32250 \\ SA Revenue Service (Income Tax) & 37500 & 21000 \\ Shareholders for dividends & 4500 & 3750 \\ Total equity and liabilities & 3750 & 7500 \\ \cline { 2 - 3 } & 522150 & 357750 \\ \hline \end{tabular} Operating profit was arrived at after allowing for the following: During the year, equipment with a carrying value of R42750 (Cost, R48 750) was sold for R45 000, and replaced at a cost of R41 250. All other assets (Land and buildings, R51 000, Plant and equipment, R150 000) were acquired for expansion purposes. Cash and cash equivalents on 31 December 2021 comprised cash in the bank of R3000, cash float of R900 and petty cash of R1 350. Cash and cash equivalents on 31 December 2020 comprised cash in the bank of R7800 and petty cash of R1950. Required: Prepare Cashflow Statement for the year ended 31 December 2020 using the direct method