Statement of Financial Position as at 31 December 2017 and 2018 Ordinary share capital Rated comings Property, plant and equipment Investments Dobertures 12.5% Inventory 288 88 295 000 5000 198 000 110 000 60 000 Trade credito 25 000 21000 42500 25 000 7 500 30 000 Statement of comprehensive Income for the year 31 December 2018 Depreciation on equipment Dividends received on investments Interest on ends 7 500 SO 000 Statement of changes in equity for the year ended 31 December 2018 Dividends on ordinary shares 60 000 Note no. 1 for the year ended 31 December 2017 and 2018 Property, plant and equipment 2018 (R) 2017 (R) Land and building at cost 200 000 160 000 Equipment at carrying value 30 000 35 000 230 000 195 000 Additional information 1. No equipment was purchased or sold during the financial year ended 31 December 2018 2. Ordinary shares were issued during the year. Required: Use the information provided above to prepare the cash flow statement for the year ended 31 December 2018