Statement of comprehensive income statement of Charlies Butchery $($pty$)$ ltd for the year ended $31$ December $2023.$

Sales $75000$

Directors renumeration $(12000)$

Auditors$$ fees $(2000)$

Depreciation $(4500)$

Operating profit $56500$

Interest expense $(7000)$

Net profit before tax $49500$

Taxation $(22800)$

Net profit after taxation $26700$

Statement of financial position of Charlies Butchery $($pty$)$ ltd as at $31$ October $2023.$

$20222023$

Noncurrent Assets $66250141250$

PPE $66250141250$

Current Assets $5000057500$

Inventory $2080018000$

Accounts receivables $1570020000$

Cash and cash equivalents $1350019500$

Total Assets $116250198750$

Equity and Liabilities

Equity $59000111700$

Ordinary share capital $5000090000$

share premium $400010000$

Retained income $500011700$

Noncurrent liabilities $3000050000$

Loan $3000050000$

Current liabilities $2725037050$

Accounts payable $1565021750$

Taxation $8501800$

Dividends $950012000$

Interest payable $12501500$

Total Equity and liabilities $116250198750$

Notes to the financial statements.

$20222023$

Land and buildings $4250075000$

Machinery at cost $4375090750$

Accumulated depreciation $(20000)(24500)$

$20222023$

Cash and cash equivalents $1350019500$

$2023$

Retained profit at the beginning of the year $5000$

Net profit for the year $26700$

Dividends paid and declared $(20000)$

Retained profit at the end of the year $11700$

Required:

Prepare the cash flow statement for the year ended $31$ December $2023.(30)$