Whoosh Limited is the largest manufacturer of surfoards in the country. The statement. of comprehenslve income and the trial balance of Whoosh Limited for the year ended 31 December 2021 are shown below: WHOOSH LIMITED STATEMEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2021 The following information is relevant: - Equipment costing N\$22 500 was purchased in cash during the year when Certain other equipment was traded in as part of the purchase price. - No shares were bought back during the year. REQUIRED: 1. Prepare a statement of cash flows of Whoosh Limited for the year ended 31 December 2021 using the direct method. (26 marks) 2. Prepare the note for the reconciliation of profit before tax to cash generated from operations (9 marks) Whoosh Limited is the largest manufacturer of surfoards in the country. The statement. of comprehenslve income and the trial balance of Whoosh Limited for the year ended 31 December 2021 are shown below: WHOOSH LIMITED STATEMEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2021 The following information is relevant: - Equipment costing N\$22 500 was purchased in cash during the year when Certain other equipment was traded in as part of the purchase price. - No shares were bought back during the year. REQUIRED: 1. Prepare a statement of cash flows of Whoosh Limited for the year ended 31 December 2021 using the direct method. (26 marks) 2. Prepare the note for the reconciliation of profit before tax to cash generated from operations (9 marks)