The information given below was extracted from the accounting records of AB LIMITED Information from the Statement of Financial Position as at

$\backslash$table$[[2022,2021],[$Ordinary share capital,$750000,580000],[$Retained earnings,$145000,60000],[\backslash$table$[[$Property$,$ plant and equipment$],[($see note$)]],475000,410000],[$Investments$,248000,220000],[12\mathrm{.}5\%$ Debentures,$125000,120000],[$Inventory$,320000,260000],[$Trade debtors,$57000,67500],[$Bank$,?,],[$Prepaid expenses,$15500,2500],[$Trade creditors,$60000,85000],[$Bank overdraft,,$50000],[$South African Revenue Services,$25000,40000]]$

Extract from the Statement of Comprehensive Income for the year ended $31$ December $2022$

$\backslash$table$[[$Profit before interest and tax,$342000],[$Depreciation on equipment,$25000],[$Dividends received on investment,$30000],[$Interest on debentures,$22500],[$Income tax,$75000]]$

Extract from Statement of changes in equity for the year ended $31$ December $2022$

Dividends on ordinary shares $65000$

Property, plant and equipment

$\backslash$table$[[,2022,2021],[$Land and buildings at cost$,400000,320000],[$Equipment at carrying value,$75000,90000]]$

Prepare the Cash Flow Statement for the year ended $31$ December $2022$