Use the information provided below to prepare the Cash Flow Statement of Chelsea Limited for the year ended 31 December 2021. INFORMATION PEPSICO LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER: Sales Cost of sales Gross profit Selling and administrative expenses Operating profit Interest expense Profit before tax Tax Profit after tax 2021 (R) 2020 (R) 3 312 000 2 800 000 (1 616 000) (1 560 000) 1 696 000 1 240 000 (672 000) 1 024 000 (64 000) (568 000) 672 000 (32 000) 960 000 640 000 (256 000) (172 000) 704 000 468 000 LIST OF BALANCES FROM THE STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER: Land and buildings Plant and machinery Investments 2020 (R) 1 504 000 848 000 2021 (R) 1 760 000 992 000 240 000 0 384 000 400 000 408 000 Inventories Accounts receivable Cash and cash equivalents Ordinary share capital Retained earnings Long-term loan 896 000 640 000 72 000 1 600 000 256 000 64 000 1 600 000 480 000 320 000 Accounts payable 384 000 448 000 Income tax payable 128 000 64 000 Dividends payable 208 000 160 000 Additional information Selling and administrative expenses include depreciation as follows: Depreciation on buildings R96 000 Depreciation on plant and machinery R160 000 ! There were purchases but no disposals of property, plant and equipment for the Total dividends for the year ended 31 December 2021 and 31 December 2020 Inventories on 31 December 2019 amounted to R560 000. I All purchases and sales of inventories were on credit. The number of shares in issue was 400 000. Credit terms from creditors are 90 days.