The balance sheets for Jumbe & Co Ltd for the years ended 2020, 2021 and 2022 are as follows: Jumbe & Co Ltd Balance sheets at 31 December 2020 2021 2022 KOOO KOOO KOOO Non-current assets Plant and equipment 13,200 16,110 16,410 Current assets Inventory 2,190 2,280 2,490 Trade debtors 2,040 2,100 2,430 Short-term investments 4,200 1,800 1,290 Cash at bank and in hand 1,920 1,650 2,160 Creditors: amounts falling due within one year Short-term loans (2,340) (2,580) (2,550) Trade creditors (2,760) (2,610) (2,670) Taxation (360) (420) (530) Total current liabilities 5,460 5,610 5,750 Net current assets 4,890 2,220 2,620 Total assets less current liabilities 18,090 18,330 19,030 Capital and reserves Called-up capital 4,500 4,500 4,500 Share premium account 9,000 9,000 9,000 Other reserves 3,280 4,060 4,570 Income statement 1,310 770 960 18,090 18,330 19,030 Other data Income before tax 960 1,020 1,590 Tax on annual profit 360 420 530 Tax paid during the year 300 360 420 Annual depreciation 645 780 900 Dividends declared and paid 360 360 360 In 2021, equipment was sold at a loss of K210,000. New plant in 2021 cost K5,100,000 and in 2022 cost K1,200,000. Income transferred to other reserves in 2021 and 2022 amounted to K780 and K510 respectively. REQUIRED: Prepare a statement of cash flows for 2021 and 2022 in accordance with FSR 1 and show how they would be presented under IAS 7