Use the information provided below to prepare the Cash Flow Statement of Rolex Limited for the year ended 31 December 2021. INFORMATION The following information was extracted from the records of Rolex Limited for the financial year ended 31 December 2021. ROLEX LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2021 Sales R 4 140 000 Cost of sales Gross profit Selling and administrative expenses Operating profit Interest expense Profit before tax Company tax (2 020 000) 2 120 000 (840 000) 1 280 000 (80 000) 1 200 000 (320 000) Profit after tax STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER: ASSETS Non-current assets Property, plant and equipment Investments 880 000 2021 (R) 2020 (R) 3 740 000 2 940 000 3 440 000 2 940 000 300 000 0 Current assets Inventories Accounts receivable Cash and cash equivalents Total assets 1 080 000 900 000 480 000 500 000 510 000 320 000 90 000 80 000 4 820 000 3 840 000 EQUITY AND LIABILITIES Equity 3 120 000 2 600 000 Ordinary share capital 2 000 000 2 000 000 Retained earnings 1120 000 600 000 Non-current liabilities Long-term loan Current liabilities Accounts payable 800 000 400 000 800 000 400 000 900 000 840 000 480 000 560 000 Company tax payable 160 000 80 000 Dividends payable 260 000 200 000 Total equity and liabilities 4 820 000 3 840 000 { Additional information All purchases of inventories are on credit. The selling and administrative expenses include depreciation of R320 000. Property, plant and equipment were purchased during the year but there were no disposals. The total dividends for the year ended 31 December 2021 amounted to R360 000. The issued share capital consisted of 100 000 ordinary shares. The market price of the shares on 31 December 2021 was R35