$\backslash$table$[[$Statement of Financial Position$],[,2024,2023],[,$BWP$,$BWP$],[$Nonn$-$current assets$],[$Tangible Assets,$38,000,30,500],[$Intangible assets,$25,000,20,100],[$Investments$,0,2,500],[63,000,53,100],[$Current Assets$],[$Inventory$,15,100,17,250],[$Accounts receivable,$39,600,31,500],[90$ Day deposit,$8,000,0],[$Cash in hand,$1,000,0],[63,700,48,750],[$Total Assets,$126,700,101,850],[$Equity and Liabilities$],[$Equity$],[$Share capital $($BWP$10$ each$),28,000,23,000],[$Share premium,$11,000,7,000],[$Revaluation reserve,$10,000,9,100],[$Retained profits,$25,000,19,000],[,74,000,58,100],[$Non$-$current liabilities$],[$Long$-$term loan,$15,000,5,000],[$Current Liabilities$],[$Trade payables,$13,200,16,250],[$Bank overdraft,$8,500,10,500],[$Taxation$,16,000,12,000],[,37,700,38,750],[$Total liabilities,$52,700,43,750],[$Total equity and liabilities,$126,700,101,850]]$

$0^r$ The following additional information was made available:

I. Moline sold an item of freehold property during the year for BWP$17,200.$ The freehold property carrying amount was BWP$20,400$ and the accumulated depreciation was BWP$13,600.$

II$.$ Investments were sold for BWP$2,600$

III. The tangible asset's was for $2024$ and $2023$ information was estimated as follows:

$\backslash$table$[[$Tangible asset,$2024,2023],[$Cost$,182,000,166,500],[$Accumulated dep,$144,000,136,000]]$

IV$.$ Moline limited issued $500$ ordinary shares at a price of BWP$18\mathrm{.}00$ per share during the year.

V$.$ Moline classifies all short$-$term investments as cash equivalents.

VI$.$ Moline paid a dividend of BWP$1,800$ during the year.

Required

Prepare a cashflow statement for the year ended $30$ April $2024$ for Moline consultants.

$[25$ marks$]$Section B

$70$ MARKS

Question $4$

Moline consultants is a company which offer technical support services to any company that needs assistance.

The company is based in Lobamba in Eswatini. Moline looks forward to opening another branch in Ghana.

The finance providers have requested that Moline consultants submit financial document that provide

evidence of possibility of success. Among these documents, they requested a cashflow statement for the

organisation. Moline has provided you with the following statement of comprehensive income and statement

of financial position as at $30$ April $2024$ :