The following infomation was extracted on 31 December 2021 from the records of Koekashop (Pty) Lid, afler the gross profit was delermined for the year: Additional formation: 1. The lang term loan was acquired on 1 June 2021. The interest was paid on 31 December 2021 , but no entry has been made for it yet. 2. On 31 December 2021 a vehicle, with a cost of N\$25 000 (accumulated depreciation balance N\$20 000), was sold for N\$10 000 cash to Win-Win Motors. No entry has been made for this transaction yet. 3. The correct ampunt paid to suppliers and employees can be accepted as N\$2 671926. 4. The GP\% for the year was 25% on cost price. REQUIRED: Prepare the stalement of cash flows for the year ended 31 December 2021 in accordance with lAS 7: Staferment of Casflows. Make use of the direct method and show the following two noles: - Reconcilation of profit before tax to cash flow from operations - Cash 8 Cassin equivalents The following infomation was extracted on 31 December 2021 from the records of Koekashop (Pty) Lid, afler the gross profit was delermined for the year: Additional formation: 1. The lang term loan was acquired on 1 June 2021. The interest was paid on 31 December 2021 , but no entry has been made for it yet. 2. On 31 December 2021 a vehicle, with a cost of N\$25 000 (accumulated depreciation balance N\$20 000), was sold for N\$10 000 cash to Win-Win Motors. No entry has been made for this transaction yet. 3. The correct ampunt paid to suppliers and employees can be accepted as N\$2 671926. 4. The GP\% for the year was 25% on cost price. REQUIRED: Prepare the stalement of cash flows for the year ended 31 December 2021 in accordance with lAS 7: Staferment of Casflows. Make use of the direct method and show the following two noles: - Reconcilation of profit before tax to cash flow from operations - Cash 8 Cassin equivalents