The following summarized statements of financial position relate to Mopane Limited: STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER NON CURRENT ASSETS 2022 2021 property, plant and equipment at cost $780000 $600000 Less accumulated depreciation $360000 $240000 Investment at cost $60000 $240000 CURRENT ASSETS Inventory $840000 $480000 Accounts receivable $1060000 $1020000 Prepayments $800000 $600000 Cash and cash equivalents - $120000 EQUITY AND LIABILITIES Equity Called up share capital ($1 ordinary shares) $900000 $600000 Share premium account $240000 $180000 Retained profits $636000 $804000 CURRENT LIABILITIES Bank overdraft $72000 - Accounts payable $1104000 $960000 Taxation $228000 $276000 Total Equity and Liabilities $3180000 $2820000 ADDITION INFORMATION i. During the year to 31 December 2022, some property, plant and equipment originally costing $30000 has been sol for $24000 in cash. The accumulated depreciation on these non current assets on 31 December amounted to $12000. Similarly, some of the investments originally costing $180000 has been sold for cash at their book value. ii. The taxation balances disclosed in the above statements of financial position represent the actual amounts agreed with ZIMRA. All taxes were paid on their due dates. Advance corporation tax may be ignored. iii. A dividend of $156000 was paid during the year to 31 December 2022. iv. During the year to 31 December 2022, the company made a 1 for 2 rights issue of 300000 ordinary $1 shares of 120 cents per share. Required Prepare Mopane Limited's statement of cash flows for the year to 31 December 2022 in accordance with the requirements of IAS 7 using the indirect method