Dash (Pty) Ltd provided the following information that was extracted from the financial records for the year ended 31 December 2021. Relevant financial information are shown below. Information from the statement of financial position as at 31 December: 2021 2020 R R Land and buildings at cost 620 000 520 000 Equipment at carrying amount 268 000 343 000 - Cost 354 000 441 000 - Accumulated depreciation (86 000) (98 000) Fixed deposits 70 000 100 000 Inventory 66 000 100 000 Debtors control 64 000 70 000 86 000 26 000 Bank - favourable (debit) balance Prepaid expense - Rent Creditors control Bank overdraft - credit balance SARS - tax payable Shareholders dividends payable Interest payable Ordinary share capital Retained earnings Long term borrowings 22 000 30 000 6 000 48 000 6 000 18 000 75 000 12 000 750 000 30 000 200 000 10 000 850 000 96 000 140 000 Extract of items shown on the statement of profit and loss and other comprehensive income for the year ended 31 December 2021: R Interest income on fixed deposit 30 000 Depreciation 38 000 Loss on sale of equipment 1 000 Interest on long term borrowings 32 000 Income tax expense 86 000 Profit for the year 141 000 Additional information: 1. Inventory is disclosed at cost. 2. Land has not been revalued in the current financial year. 3. An extension was added to the building and completed in the current financial year. All building costs were paid for in cash. Buildings are not depreciated. 4. Interest on the long term loan is not capitalised. 5. No equipment was purchased during the current financial year but some equipment was sold during the year for cash. 6. Dividends for the year as shown in the statement of changes in equity was R75 000. Required: Prepare the statement of cash flows of Dash (Pty) Ltd for the year ended 31 December 2021 to comply with the International Financial Reporting Standards (IFRS) in as much as the above information allows. Use the indirect method. Comparative figures are not required