QUESTION $4(20$ Marks$)$ REQUIRED Prepare the Cash Flow Statement of Elsies Limited for the year ended $31$ December $2023.$ INFORMATION Extracts of the financial statements of Elsies Limited are as follows: Elsies Limited Statement of Financial Position as at $31$ December: Assets $2023($R$)2022($R$)$ Property, plant and equipment $31250002500000$ Investments $175000200000$ Inventory $10750001025000$ Accounts receivable $950000875000$ Cash and cash equivalents $25000017500055750004775000$ Equity and liabilities Ordinary share capital $(155000$ shares$)15500001550000$ Retained earnings $15000001250000$ Non$-$current liabilities $18000001675000$ Accounts payable $600000135000$ Dividends payable $100000125000$ Company tax payable $250004000055750004775000$ Statement of Comprehensive Income for the year ended $31$ December $2023$ R Sales $5500000$ Cost of sales $3250000$ Depreciation $375000$ Operating profit $825000$ Interest expense $225000$ Company tax $200000$ Additional information $$ The interim dividend paid during $2023$ amounted to R$50000.$ All purchases and sales of inventory are on credit. $$ Credit terms to debtors are $30$ days.