Use the information provided below to prepare the Cash Flow Statement for the year ended 31 December 2021 INFORMATION (20 Marks) The information given below was obtained from the books of Libra Limited on 31 December 2021, the end of the financial your STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER ASSETS 2021 2020 R R Non-current assets 500400 933 200 Property, plant and equipment 968-400 933 200 Current assets 576200 446 000 Inventory Accounts receivable Bank Cash Float A 102.600 109 200 357 600 304 900 75300 31 100 700 900 1564600 1379200 EQUITY AND LIABILITIES Equity 756-400 561 400 Ordinary share capital issue price R1 each) 20000 548 000 Retained income 135 400 113400 Non-current liabilities 700 000 296 000 Mortgage bond (18% pa) 700 000 396 000 109-200 321 800 Current abilities Accounts payable 60000 Company taxpaye 43.000 37800 Dividend payable 6200 47000 1564600 1379200