Answer ALL questions below [100 MARKS] QUESTION 1 (20 Marks) REQUIRED Use the information provided below to prepare the Cash Flow Statement of Umhlali Limited for the year ended 31 December 2020. INFORMATION The following Information was extracted from the records of Umhlali Limited for the past two years: STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER: 2020 (R) Sales 1 856 000 Cost of sales (1 280 000) Gross profit 576 000 Operating expenses (291 200) Depreciation 30 000 Other operating expenses 261 200 Operating profit 284 800 Interest on mortgage loan (24 000) Profit before tax 260 800 Company tax (90 240) Profit after tax 170 560 2019 (R) 1 200 000 (750 000) 450 000 (212 000) 26 000 186 000 238 000 (72 000) 166 000 (58 100) 107 900