Study the information provided below and prepare the Cash Flow Statement of Topaz Limited for the year ended 31 December 2022. INFORMATION TOPAZ LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2022 R Sales 9 300 000 Cost of sales (4 530 000) Gross profit 4 770 000 Selling and administrative expenses (1 890 000) Operating profit 2 880 000 Interest expense (180 000) Profit before tax 2 700 000 Tax (720 000) Profit after tax 1 980 000 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER: 2022 2021 ASSETS R R Non-current assets 8 400 000 6 600 000 Land and buildings 4 950 000 4 230 000 Plant and machinery 2 790 000 2 370 000 Investments 660 000 0 Current assets 2 430 000 2 040 000 Inventories 1 080 000 1 140 000 Accounts receivable 1 146 000 720 000 Cash and cash equivalents 204 000 180 000 10 830 000 8 640 000 EQUITY AND LIABILITIES Equity 7 020 000 5 850 000 Ordinary share capital 4 500 000 4 500 000 Retained earnings 2 520 000 1 350 000 Non-current liabilities 1 800 000 900 000 Current li