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. Adjustments and additional information 1. According to physical stocktaking undertaken on 28 February 2023, trading inventory on hand amounted to R300 000 . 2. Consumable stores used during the financial year amounted to R9 500 . 3. No entry has been made for a commission of 10% earned but not received on items that were sold for R125000. 4. Received and recorded an amount of R3 000 from an insolvent debtor, K. Mariah, who owed R5 000. The balance of her account must now be written off. 5. The provision for bad debts must be increased by R3 250. 6. The telephone account for February 2023 was due to be paid on 03 March 2023, R4 000 . 7. Rent has been paid for the period 01 March 2022 to 31 March 2023. Make the necessary adjustment. 8. The loan from Leo Bank was obtained on 01 September 2022. Provide for the outstanding interest. (Interest is not capitalised.) 9. The insurance total includes an annual premium of R7 500 that was paid for the period 01 July 2022 to 30 June 2023 . 10. The bank statement for February 2023 reflected bank charges of R1000 that was not recorded. 11. The electricity and water account was erroneously debited with an amount of R10 000 for the personal electricity account of the proprietor that was paid with the funds of the business. 12. Provide for depreciation as follows: 12.1 On equipment at 10% per annum on cost. 12.2 On vehicles at 20% per annum on the diminishing balance. 13. An account received from Honda Motors to repair the delivery vehicle of the business has not been recorded, R15000