REQUIRED Study the information provided below and prepare the Cash Flow Statement for the year ended 31 December 2022 . INFORMATION Additional information 320000 shares were in issue at the end of 2021. 60000 new shares were issued on the first day of the 2022 financial year. ; Interim and final dividends for the year ended 31 December 2022 amounted to R266 000 . "Vehicles were sold at carrying (book) value during the year for R288 000. Equipment was purchased at the end of the financial year. All purchases of trading inventory are on credit. Trade and other payables comprise accounts payable only