Which of the following alternatives represents the correct amount that must be disclosed as increase (decrease) in trade receivables in the cash generated from operations section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. 3,400 b. 13,100 c. (13,100) d. 13,000 e. (3,400) Which of the following alternatives represents the correct amount that must be disclosed as increase (decrease) in inventory in the cash generated from operations section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. 15,600 b. (51,900) c. 51,900 d. (67,500) e. (15,600) Which of the following alternatives represents the correct amount that must be disclosed as acquisition of listed investments in the cash flows from operating activities section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. 54,200 b. (30,700) c. 0 d. 30,700 e. (54,200) Which of the following alternatives represents the correct amount that must be disclosed as income tax paid in the cash flows from operating activities section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. 197,000 b. (181,700) c. (197,000) d. 181,700 e. (212,300) Which of the following alternatives represents the correct amount that must be disclosed as dividend received in the cash flows from investing activities section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. 3,300 b. 23,800 c. (23,800) d. 0 e. (3,300) Which of the following alternatives represents the correct amount that must be disclosed as proceeds from issue of shares in the cash flows from financing activities section according to direct method in the statement cash flows of Mhlabavulek JLLimited for the year ended 28 February 2023? a. 0 b. (83,300) c. 84,300 d. 83,300 e. (84,300) Which of the following alternatives represents the correct amount that must be disclosed as additions to property, plant and equipment under investment in property plant and equipment to maintain operating capacity in the cash flows from investing activities section according to direct method in the statement cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. 277,500 b. 327,700 c. (327,700) d. 0 e. (277,500) Which of the following alternatives represents the correct amount that must be disclosed as proceeds frem (repayment of) long-term loans in the cash flows from financing activities section according to direct method in the statement cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. 130,300 b. (131,300) c. 131,300 d. (130,300) e. 130,000 Which of the following alternatives represents the correct amount that must be disclosed as loans advanced to (received from) directors of the company in the cash flows from financing activities section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. (6,100) b. (16,200) c. 0 d. 16,200 e. 6,100 Which of the following alternatives represents the correct amount that must be disclosed as additions to property, plant and equipment under investment in property plant and equipment to expand operating capacity in the cash flows from investing activities section according to direct method in the statement cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. (327,700) b. 277,500 c. (277,500) d. 0 e. 327,700 Which of the following alternatives represents the correct amount of total separately disclosable items added to (deducted from) profit before tax as part of the adjustments in the cash generated from operations section according to indirect method in the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. (200) b. (9,600) c. 10,300 d. (10,300) e. 9,600 Which of the following alternatives represents the correct amount that must be disclosed as proceeds onlsale of property, plant and equipment in the cash flows from investing activities section according to direct method in the statement cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. (30,000) b. 0 c. 30,000 d. (42,300) e. 42,300 Which of the following alternatives represents the correct amount that must be disclosed as interest paid in the cash flows from operating activities section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. 7,400 b. (11,100) c. (20,800) d. (7,400) e. 11,100 Which of the following alternatives represents the correct amount of total non-cash items added to (deducted from) profit before tax as part of the adjustments in the cash generated from operations section according to indirect method in the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. (9,600) b. 21,900 c. 10,300 d. 9,600 e. (10,300) Extract of items disclosed in the statement of profit or loss and other comprehensive income information for the year ended 28 February 2023 : Additional information 1. The company presents the statement of cash flows using the indirect method. 2. Mhlabavuleka Limited's net cash flow position deteriorated significantly towards the end of the financial year and as a result, only R88 000 was paid as dividends to shareholders (in cash). 3. To aid the cash flow position, the company sold property, plant and equipment in cash. 4. The purchases of property, plant and equipment were made from second-hand dealers in cash. 5. According to the policy of the company, all the loans advanced to the directors are immediately callable and interest charged on these loans is capitalised. Which of the following alternatives represents the correct amount that must be disclosed as increase (decrease) in trade payables in the cash generated from operations section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. (3,400) b. 13,000 c. (13,100) d. 13,100 e. 3,400 Extract of items from the statement of financial position information as at 28 February 2023: Which of the following alternatives represents the correct amount that must be disclosed as proceeds from issue of shares in the cash flows from operating activities section according to direct method in the statement cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. (84,300) b. 84,300 c. 83,300 d. 0 e. (83,300) Which of the following alternatives represents the correct amount that must be disclosed as loans advanced to (received from) directors of the company in the cash flows from operating activities section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. (6,100) b. 0 c. 16,200 d. 6,100 e. (16,200) Which of the following alternatives represents the correct amount that must be disclosed as increase (decrease) in trade receivables in the cash generated from operations section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. 3,400 b. 13,100 c. (13,100) d. 13,000 e. (3,400) Which of the following alternatives represents the correct amount that must be disclosed as increase (decrease) in inventory in the cash generated from operations section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. 15,600 b. (51,900) c. 51,900 d. (67,500) e. (15,600) Which of the following alternatives represents the correct amount that must be disclosed as acquisition of listed investments in the cash flows from operating activities section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. 54,200 b. (30,700) c. 0 d. 30,700 e. (54,200) Which of the following alternatives represents the correct amount that must be disclosed as income tax paid in the cash flows from operating activities section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. 197,000 b. (181,700) c. (197,000) d. 181,700 e. (212,300) Which of the following alternatives represents the correct amount that must be disclosed as dividend received in the cash flows from investing activities section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. 3,300 b. 23,800 c. (23,800) d. 0 e. (3,300) Which of the following alternatives represents the correct amount that must be disclosed as proceeds from issue of shares in the cash flows from financing activities section according to direct method in the statement cash flows of Mhlabavulek JLLimited for the year ended 28 February 2023? a. 0 b. (83,300) c. 84,300 d. 83,300 e. (84,300) Which of the following alternatives represents the correct amount that must be disclosed as additions to property, plant and equipment under investment in property plant and equipment to maintain operating capacity in the cash flows from investing activities section according to direct method in the statement cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. 277,500 b. 327,700 c. (327,700) d. 0 e. (277,500) Which of the following alternatives represents the correct amount that must be disclosed as proceeds frem (repayment of) long-term loans in the cash flows from financing activities section according to direct method in the statement cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. 130,300 b. (131,300) c. 131,300 d. (130,300) e. 130,000 Which of the following alternatives represents the correct amount that must be disclosed as loans advanced to (received from) directors of the company in the cash flows from financing activities section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. (6,100) b. (16,200) c. 0 d. 16,200 e. 6,100 Which of the following alternatives represents the correct amount that must be disclosed as additions to property, plant and equipment under investment in property plant and equipment to expand operating capacity in the cash flows from investing activities section according to direct method in the statement cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. (327,700) b. 277,500 c. (277,500) d. 0 e. 327,700 Which of the following alternatives represents the correct amount of total separately disclosable items added to (deducted from) profit before tax as part of the adjustments in the cash generated from operations section according to indirect method in the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. (200) b. (9,600) c. 10,300 d. (10,300) e. 9,600 Which of the following alternatives represents the correct amount that must be disclosed as proceeds onlsale of property, plant and equipment in the cash flows from investing activities section according to direct method in the statement cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. (30,000) b. 0 c. 30,000 d. (42,300) e. 42,300 Which of the following alternatives represents the correct amount that must be disclosed as interest paid in the cash flows from operating activities section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. 7,400 b. (11,100) c. (20,800) d. (7,400) e. 11,100 Which of the following alternatives represents the correct amount of total non-cash items added to (deducted from) profit before tax as part of the adjustments in the cash generated from operations section according to indirect method in the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. (9,600) b. 21,900 c. 10,300 d. 9,600 e. (10,300) Extract of items disclosed in the statement of profit or loss and other comprehensive income information for the year ended 28 February 2023 : Additional information 1. The company presents the statement of cash flows using the indirect method. 2. Mhlabavuleka Limited's net cash flow position deteriorated significantly towards the end of the financial year and as a result, only R88 000 was paid as dividends to shareholders (in cash). 3. To aid the cash flow position, the company sold property, plant and equipment in cash. 4. The purchases of property, plant and equipment were made from second-hand dealers in cash. 5. According to the policy of the company, all the loans advanced to the directors are immediately callable and interest charged on these loans is capitalised. Which of the following alternatives represents the correct amount that must be disclosed as increase (decrease) in trade payables in the cash generated from operations section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. (3,400) b. 13,000 c. (13,100) d. 13,100 e. 3,400 Extract of items from the statement of financial position information as at 28 February 2023: Which of the following alternatives represents the correct amount that must be disclosed as proceeds from issue of shares in the cash flows from operating activities section according to direct method in the statement cash flows of Mhlabavuleka Limited for the year ended 28 February 2023? a. (84,300) b. 84,300 c. 83,300 d. 0 e. (83,300) Which of the following alternatives represents the correct amount that must be disclosed as loans advanced to (received from) directors of the company in the cash flows from operating activities section of the statement of cash flows of Mhlabavuleka Limited for the year ended 28 February 2023 ? a. (6,100) b. 0 c. 16,200 d. 6,100 e. (16,200)