QUESTION FOUR $[25]$ The following information was extracted from Zayra Proprietary Limited$$s annual financial statements for the year ended $29$ February $2024$ in preparation of the Statement of Cash Flows for the current year: Zayra Proprietary Limited Statement of Financial Position as at $29$ February $2024($with comparative values for $28$ February $2023)$:

Additional Information: $1.$ Authorised share capital: $1000000$ Ordinary shares $2.$ Issued share capital: $100000$ Ordinary shares were sold for cash during the current financial period. $3.$ Dividends of R$30000$ were declared on $20$ February $2024$ and paid on $20$ April $2024.4.$ New equipment was purchased during the current financial year for R$240000.5.$ Zayra raised a long term loan of R$168000$ in May $2023.6.$ The following information was extracted from the statement of comprehensive income for the year ended $29$ February $2024$: $$ Sales for the year was R$1464000$ Rental income was R$26400$ Profit on disposal of equipment R$36000$ Depreciation R$48000$ Interest expense R$50400$ Income tax expense R$147600$ Profit after tax R$222000$ Required: Prepare the statement of cash flows for Zayra Proprietary Limited for the financial year ended $29$ February $2024$ in compliance with the requirements of the International Financial Reporting Standards $($IFRS$)$ in as much as the given information allows. Use the indirect method.