The balance sheets for TUAA 8 Co Ltd for vears ended 2020,2021 and 2022 are as followes: Tax on annual profit Tax paid during the year Annual depreciation Dividends declared and paid In 2021, equipment was sold at a loss of K210,000. New plant in 2021 cost K5,100,000 and in 2022 cost K1,200,000. Income transferred to other reserves in 2021 and 2022 amounted to K780 and K510 respectively. REQUIRED: Prepare a statement of cash flows for 2021 and 2022 in accordance with FSR 1 and show how they would be presented under IAS 7. The balance sheets for TUAA 8 Co Ltd for vears ended 2020,2021 and 2022 are as followes: Tax on annual profit Tax paid during the year Annual depreciation Dividends declared and paid In 2021, equipment was sold at a loss of K210,000. New plant in 2021 cost K5,100,000 and in 2022 cost K1,200,000. Income transferred to other reserves in 2021 and 2022 amounted to K780 and K510 respectively. REQUIRED: Prepare a statement of cash flows for 2021 and 2022 in accordance with FSR 1 and show how they would be presented under IAS 7