The following information was extracted from the accounting records of Royal (Pty) Ltd for the financial year ended 31 May 2021. Royal (Pty) Ltd 31 May 2021 R 31 May2020 R Extract: Statement of financial position as at 31 May 2021 Property, plant and equipment 300 000 240 000 Land and buildings at cost. 45 000 52 500 Equipment at carrying amount.. 247 500 165 000 Investment in shares. 186 000 180 000 Inventory.. 55 500 42 750 Trade debtors. Nil 2 250 Prepaid expenses. Ordinary share capital. 600 000 442 500 Retained earnings.. 82 500 7 500 12% Debentures. 30 000 90 000 Trade creditors. 37 500 63 750 Bank overdraft 31 500 37 500 7 500 11 250 Income tax payable. Dividends payable 45 000 30 000 Royal (Pty) Ltd Extract: Statement of profit or loss and other comprehensive income for the year ended 31 May 2021 31 May 2021 R 7 500 Depreciation - equipment. 27 000 Dividends received. 11 250 Interest expense. 240 000 Profit before tax. 75 000 Income tax. 165 000 Profit for the year. Royal (Pty) Ltd Extract: Statement of changes in equity for the year ended 2021 31 May 2021 Dividends declared : Ordinary 90 000 Required: Prepare the statement of cash flows for Royal (Pty) Ltd for the year ended 31 May 2021 in compliance with the International financial Reporting Standards in as much as possible for this business. Show all workings