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Question $9$

Which of the following alternatives represents the correct amount that must be disclosed as proceeds on sale of property, plant and equipment in the cash flows from investing activities section according to direct method in the statement cash flows of Sibasa Supplies Limited for the year ended $28$ February $2024?$

a$.$

$R(41,300)$

b$.$

R $41,300$

C$.$

R $10,300$

d$.$

$R(10,300)$

Question $10$

Which of the following alternatives represents the correct amount that must be disclosed as proceeds from issue of shares in the cash flows from operating activities section according to direct method in the statement cash flows of Sibasa Supplies Limited for the year ended $28$ February $2024?$

a$.$

$R(101,000)$

b$.$

R $0$

c$.$

R $101,000$

d$.$

R $990,500$

Question $11$

Which of the following alternatives represents the correct amount that must be disclosed as proceeds from issue of shares in the cash flows from financing activities section according to direct method in the statement cash flows of Sibasa Supplies Limited for the year ended $28$ February $2024?$

a$.$

R $990,500$

b$.$

R $101,000$

c$.$

$R(990,500)$

d$.$

$RO$

Question $12$

Which of the following alternatives represents the correct amount of total non$-$cash items added to $($deducted from$)$ profit before tax as part of the adjustments in the cash generated from operations section according to indirect method in the statement of cash flows of Sibasa Supplies Limited for the year ended $28$ February $2024?$

a$.$

R $14,300$

b$.$

$R(18,200)$

c$.$

R $18,200$

d$.$

R $(14,300)$