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 R million (m) Revenue 723 Less Cost of sales (453) 270 Gross profit Less Distribution costs Administrative expenses 71 30 (101) 169 Rental income 27 196 (26) Operating profit Less Interest payable Profit on ordinary activities before taxation Less Tax on profit on ordinary activities Profit on ordinary activities after taxation 170 (36) 134 Revenue 723 Less Cost of sales (453) Gross profit 270 Less Distribution costs 71 Administrative expenses 30 (101) 169 Rental income 27 196 (26) 170 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 (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 310 310 325 314 635 624 Current assets Stock 41 35 Trade debtors 139 145 180 180 Current liabilities Bank overdraft 56 89 Trade creditors 54 41 Corporation tax 23 18 Current liabilities Bank overdraft 56 89 Trade creditors 54 41 Corporation tax 23 18 133 148 Net current assets 47 32 Total assets less current liabilities 682 656 Less Non-current liabilities Debenture loans 250 150 432 506 200 300 Equity Ordinary sha e capital Share premium account Revaluation reserve Retained profit 40 69 9 123 197 432 506 Debenture loans 250 150 432 506 200 300 Equity Ordinary share capital Share premium account Revaluation reserve Retained profit 40 - 69 9 123 197 432 506 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. Required: Prepare the Cash Flow Statement with the notes for Cheetahs Ltd for the year ended 31 December 2021