The following information was obtained from the accounting records of DBE Ltd on $31$ December

$2018,$ which is its financial year$-$end. The company has an authorised share capital of $750000$

ordinary shares.

REQUIRED:

Complete the Cash Flow Statement for the year ended $31$ December $2018.$ Show all

workings to obtain part$-$marks.

Extract from the Income Statement for the year ended $31$ December $2018$:

interest on loan $27000$

interest on overdraft $380$

depreciation $58000$

income tax $23000$

net profit before income tax $100000$

Information from the Statement of Financial Position:

$20182017$

Ordinary Share Capital $678000,00440000,00$

Retained Income $73000,0056000,00$

Loan: TK Bank $130000,00170000,00$

Fixed Assets $($Carrying Value$)549000,00420000,00$

Inventory $61000,0073000,00$

Trade and other receivables $214320,00150600,00$

Bank Favourable $30130,00-$

Bank $($Overdraft$)-10000,00$

Cash Float $1000,001000,00$

Trade and other payables $158400,00152550,00$

SARS Income tax$*(2018$: Debit$)(2017$: Credit$)4000,0010000,00$

Shareholders for dividends $28000,0022000,00$

$*$ Included above in Trade and other receivables and Trade and other payables.

$$ Total dividends for the year amounted to R$60000.$

$$ New equipment was purchased, and a vehicle was sold during the year, at its carrying value of R$17000.$

$$ Shares to the value of R$400000$ were repurchased during the year. This transaction was recorded