Use the information provided bow to prepare the Cash flow statement of harmony limited for the year ended 31 december 2020

The information provided below was extracted from the accounting records of Harmony Limited on 31 December 2020: Harmony Limited Extract of Statement of Comprehensive Income for the year ended 31 December 2020 R 6 600 000 Sales Cost of sales (3 900 000) 2 700 000 Gross profit Operating expenses (1 710 000) 1 260 000 Selling and administrative expenses 450 000 Depreciation Operating profit 990 000 Interest expense (270 000) 720 000 Profit before tax Company tax (240 000) 480 000 Profit after tax Extract of Statement of Changes in Equity for the year ended 31 December 2020 Retained earnings R 1 500 000 Balance on 01 January 2020 480 000 Profit after tax (180 000) Dividends paid and proposed in 2020 1 800 000 Balance on 31 December 2020 Balances extracted from the Statement of Financial Position as at 31 December: 2020 2019 R R 3 750 000 3 000 000 Plant and equipment Investments 210 000 240 000 Inventories 1 290 000 1 230 000 Accounts receivable 1 140 000 1 050 000 Cash and cash equivalents 300 000 210 000 Ordinary share capital 1 860 000 1 860 000 Retained earnings 1 800 000 1 500 000 Long-term loan 360 000 210 000 1 860 000 1 860 000 Ordinary share capital 1 800 000 1 500 000 Retained earnings 360 000 210 000 Long-term loan 2 520 000 1 962 000 Accounts payable 120 000 150 000 Dividends payable 30 000 48 000 Income tax payable Note: (a) Plant and equipment was purchased but there was no disposal. (b) The number of ordinary shares in issue was 930 000. (C) All purchases and sales of inventory were on credit. (d) Credit terms to debtors are 30 days. Debtors took approximately 28 days to settle their accounts during 2019