Question 4 (38 marks) Ehunda Lid is a retailer shop that specializes in the selling of agrioultural implements. The following financial information is extracted from the financial statements of Ebunda Lit. Etunda Ltd Statement of Financial nneltion ae at 34 Moromher Statement of profit or loss and other comprehensive income for the year ended 31 narnmher snon ishetrant The following intormation was communicated to you: - A new machine was purchased during the year to replace an old machine. The old machine was orignally purchased for N\$ 12 000 sold for N\$ 3200 . On selling date, the accumulated depreciation was N\$ 7600. - Land and building was revalued on 1 June 2020 to N\$ 280000 - Included in trade and ather payables is an amount owed to Inland and Revenue: - Interest paid during the year amounted to N\$28 000 . - Depreciation amounted to N\$21 600 for the year. - Dividends were declared during the current year. Required: 1. Prepared the statement of cash flows (direct method) for Etunda Lid for the year ended 31 December 2020 in accordance with IFFS. (28 marks) 2. Prepare the note for the reconcilation of profit betore tax with cash flow from aperating activities (10 marks). No comparative figures are required