$\backslash$table$[[$Preference share capital,$350000,350000],[$Land and buildings,$100000,100000],[$Equipment at cost$,50000,25000],[$Accumulated depreciation on equipment,$120000,120000],[$Vehicles at cost$,44000,20000],[$Accumulated depreciation on vehicles,$100000,],[15\%$ Long$-$term loan,$50000,],[30-$day notice deposit,$129000,42000],[$Bank$,500,],[$Petty cash,$41500,],[$SARS $($income tax paid$),5000,],[$Ordinary share dividends received,$28500,],[$Cash generated from operations,,$]]$

Additional information

The long$-$term loan was entered into on $1$ January $2019.$ The interest was paid on $31$ December $2019,$ but no entry has been made.

On $31$ December $2019,$ a vehicle with a cost price of R$25000$ and accumulated depreciation of R$20000,$ was sold for R$10000$ cash to BM Motors. No entry has yet been made for this transaction.

Source: Waka, L $2023$

Page $7$ of $14$

Required

Prepare the statement of cash flow for the year ended $31$ December $2019$ in accordance with the IFRS and the requirements of the Companies Act.

$(20$ Marks$)$

End of Section C