The information below relates to questions 1 16.

The following information pertains to Honey Limited.

Extract from ledger account balances as at 30 September:

	2022	2021
	R	R
Share capital: Ordinary shares	380 500	338 300
Share capital: Preference shares	291 000	264 700
Retained earnings	66 200	48 400
Long-term loan - ABC Bank	88 000	120 000
Land and buildings at cost	623 000	401 000
Machinery and equipment at carrying amount	262 300	222 700
Inventory	83 500	73 000
Trade receivables control	92 700	83 300
Listed investments	110 000	0
Bank	25 200	46 300
Trade payables control	66 500	52 600
SARS (income tax)	63 400	48 700
Dividends payable	46 200	62 000
Dividends receivable	0	0
Accrued expenses (wages)	0	11 400
Prepaid expenses	11 200	4 200
Revenue	805 800
Cost of sales	392 400
Administrative, distribution and other expenses	160 200
Fair value gain on listed investments	8 600
Dividends income	20 800
Loss on sale of machinery and equipment	10 100
Income tax expense	55 200
Depreciation	15 500
Wages	84 400
Insurance expense	14 100

2. Additional information

2.1 The following pertains to property, plant and equipment:

During the year machinery and equipment with a carrying amount of R95 000 was sold for cash. This transaction has been correctly recorded.

Land and buildings with a cost price of R110 000 were sold for cash at the same amount. Land and buildings are not depreciated.

All purchases of property, plant and equipment pertained to replacements and were paid in full.

2.2 On 29 September 2022 Honey Limited declared ordinary shares dividend of 50 cents per share whilst the preference shares dividends amounted to R40 800.

2.3 The interest expense paid on the long-term loan amounted to R16 800 and is not yet recorded.

2.4 On 31 August 2022, when the total number of ordinary shares issued were 120 000 shares, the shareholders approved the capitalisation issue of one (1) ordinary share for every four (4) ordinary shares held. The capitalisation issue was done from retained earnings at R0,50 per share. All other issued shares were paid for in cash.

which amount that must be disclosed as cash receipts from customers, cash generated from operations, interest paid, income tax paid, dividends received, dividends paid, acquisition of listed investments, acquisition of listed investments for Honey Limited for the year ended 30 September 2022?

disclosed as addition/replacement of machinery and equipment under investment in property, plant and equipment to maintain operating capacity in the cash flows from investing activities section in the statement cash flows of Honey Limited for the year ended 30 September 2022?

amount that must be disclosed as addition/replacement of land and buildings under investment in property plant and equipment to maintain operating capacity in the cash flows from investing activities section in the statement cash flows of Honey Limited for the year ended 30 September 2022?

amount that must be disclosed as proceeds from sale of land and buildings in the cash flows from investing activities section in the statement cash flows of Honey Limited for the year ended 30 September 2022?

amount that must be disclosed as proceeds from sale of machinery and equipment in the cash flows from investing activities in the statement cash flows of Honey Limited for the year ended 30 September 2022?

amount that must be disclosed as proceeds from issue of shares in the investingactivities section in the statement cash flows of Honey Limited for the year ended 30 September 2022?

amount that must be disclosed as proceeds from issue of shares in the financingactivities section in the statement cash flows of Honey Limited for the year ended 30 September 2022?

amount that must be disclosed as repayment of long-term loans in the financing activities section in the statement cash flows of Honey Limited for the year ended 30 September 2022?