QUESTION 1 (20 Marks) REQUIRED Jse 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.) NFORMATION 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: \begin{tabular}{|l|l|l|} \hline STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER: \\ \hline & 2022 & 2021 \\ \hline & R & R \\ \hline ASSETS & & \\ \hline Non-current assets & 2264000 & 2200000 \\ \hline Land and buildings & 964000 & 964000 \\ \hline Plant and machinery & 1300000 & 1236000 \\ \hline Current assets & 720000 & 660000 \\ \hline Inventories & 164000 & 176000 \\ \hline Accounts receivable & 400000 & 424000 \\ \hline Cash & 156000 & 60000 \\ \hline Total assets & 2984000 & 2860000 \\ \hline & & \\ \hline EQUITY AND LIABILITIES & & \\ \hline Equity & 1452000 & 704000 \\ \hline Ordinary share capital & 960000 & 600000 \\ \hline Retained earnings & 492000 & 104000 \\ \hline Non-current liabilities & 1000000 & 1600000 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER: \\ \hline & 2022 & 2021 \\ \hline & R & R \\ \hline ASSETS & & \\ \hline Non-current assets & 2264000 & 2200000 \\ \hline Land and buildings & 964000 & 964000 \\ \hline Plant and machinery & 1300000 & 1236000 \\ \hline Current assets & 720000 & 660000 \\ \hline Inventories & 164000 & 176000 \\ \hline Accounts receivable & 400000 & 424000 \\ \hline Cash & 156000 & 60000 \\ \hline Total assets & 2984000 & 2860000 \\ \hline & & \\ \hline EQUITY AND LIABILITIES & 1452000 & 704000 \\ \hline Equity & 960000 & 600000 \\ \hline Ordinary share capital & 492000 & 104000 \\ \hline Retained earnings & 1000000 & 1600000 \\ \hline Non-current liabilities & & \\ \hline \end{tabular} 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 240000 ordinary shares in issue during 2022. The market price of the share was R5. 4. The return on equity for 2021 was 18%