Prepare the Cash Flow Statement of Concha Limited for the year ended $31$ December $2023.$INFORMATIONCONCHA LIMITEDSTATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED $31$ DECEMBER $2023$RSales $2484000$Cost of sales $(1212000)$Gross profit $1272000$Selling and administrative expenses $(504000)$Operating profit $768000$Interest expense $(48000)$Profit before tax $720000$Company tax $(192000)$Profit after tax $528000$STATEMENT OF FINANCIAL POSITION AS AT $31$ DECEMBER:Assets $20232022$R RNon$-$current assets $22440001764000$Land and buildings $13200001128000$Plant and machinery $744000636000$Investments $1800000$Current assets $648000540000$Inventories $288000300000$Accounts receivable $306000192000$Cash and cash equivalents $5400048000$Total assets $28920002304000$Equity and liabilities $20232022$R REquity $18720001560000$Ordinary share capital $(300000$ shares$)12000001200000$Retained earnings $672000360000$Non$-$current liabilities $480000240000$Long$-$term loan $480000240000$Current liabilities $540000504000$Accounts payable $288000336000$Company tax payable $9600048000$Dividends payable $156000120000$Total equity and liabilities $28920002304000$Additional information Selling and administrative expenses included the following:RDepreciation on buildings $72000$Depreciation on plant and machinery $120000$ There were no disposals of property, plant and equipment during $2023.$ Total dividends for the year ended $31$ December $2023$ amounted to R$216000.$ Ninety percent $(90\%)$ of all purchases and sales of inventories are on credit.