Use the information below to prepare the cash flow statement for the year ending 31 December 2019

TEMPEST LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2019 R Sales Cost of sales Gross profit Operating expenses Selling and administrative expenses Depreciation Operating profit Interest expense Profit before tax Income tax Profit after tax 2 200 000 (1 300 000) 900 000 (570 000) (420 000) (150 000) 330 000 (90 000) 240 000 (80 000) 160 000 2018 (R) 1 080 000 2 000 000 (1 000 000) 80 000 830 000 410 000 350 000 70 000 1910 000 Statement of Financial Position as at 31 December: Assets 2019 (R) Non-current assets 1 320 000 Plant and equipment 2 400 000 Accumulated depreciation (1 150 000) Investments 70 000 Current assets 910 000 Inventories 430 000 Accounts receivable 380 000 Cash and cash equivalents 100 000 Total assets 2 230 000 Equity and liabilities Equity 1 220 000 Ordinary share capital (155 000 shares) 620 000 Retained earnings 600 000 Non-current liabilities 720 000 Current liabilities 290 000 Accounts payable 240 000 Dividends payable 40 000 Income tax payable 10 000 Total equity and liabilities 2 230 000 Note: Dividends paid and recommended during 2019 amounted to R60 000. All purchases and sales of inventories are on credit. 1 120 000 620 000 500 000 670 000 120 000 54 000 50 000 16 000 1910 000