Prepare only the Cash generated by operations section of the statement of cash flows for the year ended 30 June 2021, using the indirect method

QUESTION FIVE [10] The following are extracts from the financial records of COF (Pty) Ltd for the year ended 30 June 2021: Extract from the statement of profit or loss and other comprehensive income for the year ended 30 June 2021 30 June 2021 R Revenue from sale of goods 920 000 Cost of sales 490 000 Profit on sale of non-current assets 31 000 Commission income 23 000 Audit fees 84 000 Depreciation 72 000 Interest expense (finance cost) 20 000 Income tax expense 87 000 Profit for the year (after tax) 123 000 Extract from the statement of financial position as at 30 June 2021 Inventories Trade receivables Trade payables Taxation payable Prepaid expenses Accrued expenses 30 June 2021 R 302 000 690 000 400 000 75 000 8 000 84 000 30 June 2020 R 292 000 720 000 385 000 60 000 2 000 88 000 Required: Prepare only the "Cash generated by operations" section of the statement of cash flows for the year ended 30 June 2021, using the indirect method