Use the information provided below to prepare the Cash Flow Statement of Jonah Ltd for the year ended 31 December 2022. (Some of the figures have already been entered in the answer book.) INFORMATION The Statement of Comprehensive Income of Jonah Ltd for the year ended 31 December 2022 and Statement of Financial Position as at 31 December 2021 and 2022 are as follows:

Additional information 1. Ninety percent (90%) of the sales was on credit. 2. Additional plant and machinery were purchased during 2022. There were no other non-current asset acquisitions or disposals. Depreciation for 2022 amounted to R316 000. 3. An interim dividend of R200 000 was paid on ordinary shares during 2022. There were 240 000 ordinary shares in issue during 2022. The market price of the share was R5. 4. The return on equity for 2021 was 18%.

\begin{tabular}{l|l|} \hline STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2022 \\ \hline & R \\ \hline Sales & 2304000 \\ \hline Cost of sales & (1228000) \\ \hline Gross profit & 1076000 \\ \hline Other operating income & 84000 \\ \hline Gross income & 1160000 \\ \hline Distribution expenses & (260000) \\ \hline Administrative expenses & (104000) \\ \hline Earnings before interest and tax & 796000 \\ \hline Interest income & 68000 \\ \hline Interest expense & (92000) \\ \hline Earnings before tax & 772000 \\ \hline Company tax & (184000) \\ \hline Earnings after interest and tax & 588000 \\ \hline \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline Long-term borrowings & 1000000 & 1600000 \\ \hline Current liabilities & 532000 & 556000 \\ \hline Accounts payable & 440000 & 492000 \\ \hline Company tax payable & 92000 & 64000 \\ \hline Total equity and liabilities & 2984000 & 2860000 \\ \hline \end{tabular}