The following information has been extracted from the accounting records of JUMP LTD for the year ended $29$ February $2024.$

INFORMATION

Extract from the Statement of Comprehensive Income

Depreciation $9000$

Interest Expense $114000$

SARS : Income Tax $340000$

Operating Profit $1113000$

Extract from Statement of Financial Position

Details $2024$

Inventory $136000$

Trade and Other Receivables $140000$

Trade and Other Payables $147000$

Shareholders for Dividends $180000$

SARS : Income Tax $90000$

Details $2023$

Inventory $141000$

Trade and Other Receivables $132000$

Trade and Other Payables $133000$

Shareholders for Dividends $195000$

SARS : Income Tax $160000$

NB : Interim Dividends paid, R$420000$

Questions

$1)$ Prepare the following Cash Flow Disclosure: Cash generated from Operating Activities using the Indirect method

$2)$ The company Income Tax at $28\%$ amounted to R$276360.$

Calculate the Net Profit before Tax and the Net Profit after Tax.