QUESTION FIVE [20] Cheetahs Limited's Statement of Comprehensive Income for the year ended 31 December 2021 and the Statement of Financial Position as at 31 December 2021 and 2020 are as follows: Statement of Comprehensive Income Revenue Less Cost of sales Gross profit Less Distribution costs Administrative expenses R million (m) 723 (453) 270 71 30 (101) 169 27 196 (26) Rental income Operating profit Less Interest payable Profit on ordinary activities before taxation Less Tax on profit on ordinary activities Profit on ordinary activities after taxation Retained profit brought forward from last year 170 (36) 134 123 257 (60) Less Dividend paid on ordinary shares Retained profit carried forward 197 Statement of Financial Position as at 31 December 2020 and 2021 2020 2021 Rm Rm Non-current assets Property, plant and equipment Land and buildings Plant and machinery 310 325 310 314 635 624 Current assets Stock Trade debtors 41 35 139 145 180 180 56 89 Current liabilities Bank overdraft Trade creditors Corporation tax 54 41 23 18 133 148 32 682 656 250 300 Net current assets 47 Total assets less current liabilities Less Non-current liabilities Debenture loans 150 432 506 Equity Ordinary share capital 200 Share premium account Revaluation reserve 69 Retained profit 123 432 506 During 2021, the business spent R67 million on additional plants and machinery. There were no other non-current asset acquisitions or disposals. There was no share issue for cash during the year. The interest payable expense was equal in amount to the cash outflow. 40 9 197 Required: Prepare the Cash Flow Statement with the notes for Cheetahs Ltd for the year ended 31 December 2021