The following is an extract from the financial statements of Thandeka (Pty) Ltd for the year ended 31 December 2021 . Thandeka (Pty) Lid Statement of Financial Position as at 31 December 2021. Additional Information: Operating profit was arrived at after allowing for the following: During the year, equipment with a carrying value of R42750 (Cost, R48 750) was sold for R45 000, and replaced at a cost of R41 250 . All other assets (Land and buildings, R51 000 , Plant and equipment, R150 000) were acquired for expansion purposes. - Cash and cash equivalents on 31 December 2021 comprised cash in the bank of R3 000, cash float of R900 and petty cash of R1 350 . Cash and cash equivalents on 31 December 2020 comprised cash in the bank of R7800 and petty cash of R1950. Required: Prepare Cashfiow Statement for the year ended 31 December 2020 using the direct method