Required:

Prepare the cash flow statement for the year ended 31 October 2023.

(30)

Statement of comprehensive income statement of Eland (pty) Itd for the year ended 31 October 2023. Statement of financial posivon of Eland (pty) itd as at 31 October 2023. \begin{tabular}{|c|c|c|} \hline & 2022 & 2023 \\ \hline Noncurrent Assets & 66250 & 141250 \\ \hline PPE & 66250 & 141250 \\ \hline Current Assets & 50000 & 57500 \\ \hline Inventory & 20800 & 18000 \\ \hline Accounts receivables & 15700 & 20000 \\ \hline Cash and cash equivalents & 13500 & 19500 \\ \hline Total Assets & 116250 & 198750 \\ \hline \multicolumn{3}{|l|}{ Equity and Liabilities } \\ \hline Equity & 59000 & 111700 \\ \hline Ordinary share capital & 50000 & 90.000 \\ \hline share premium & 4000 & 10000 \\ \hline Retained income & 5000 & 11700 \\ \hline Noncurrent liabilities & 30000 & 50000 \\ \hline Loan & 30000 & 50000 \\ \hline Current tiabilities & 27250 & 37050 \\ \hline Accounts payable & 15.650 & 21750 \\ \hline Taxation & 850 & 1800 \\ \hline Devidends: & 9500 & 12000 \\ \hline Interest payabie & 1250 & 1500 \\ \hline Total Equity and liabilities & 116.250 & 198750 \\ \hline \end{tabular} Notes to the financial statements