Use the information provided below to prepare the Cash Flow Statement of Ato Limited for the year ended 31 December 2022

INFORMATION

The following amounts were obtained from the Statement of Comprehensive Income for the year ended 31 December 2022 and Statement of Financial Position of Atto Limited as at 31 December

\begin{tabular}{|c|c|c|} \hline Cost of sales & & \\ \hline Depreciation & 750000 & \\ \hline Operating profit & 1650000 & \\ \hline Interest expense & 450000 & \\ \hline Company tax for the year & 400000 & \\ \hline Property, plant and equipment (carrying value) & 6250000 & 5000000 \\ \hline Long-term investments & 350000 & 400000 \\ \hline Inventories & 2150000 & 2050000 \\ \hline Accounts receivable & 1700000 & 1700000 \\ \hline Prepaid expenses & 200000 & 50000 \\ \hline Cash and cash equivalents & 500000 & 350000 \\ \hline Ordinary share capital (All shares issued at R10 each) & 3100000 & 3100000 \\ \hline Retained earnings & 3000000 & 2500000 \\ \hline Non-current liabilities & 3600000 & 3350000 \\ \hline Accounts payable & 1100000 & 200000 \\ \hline Accrued expenses & 100000 & 70000 \\ \hline Dividends payable & 200000 & 250000 \\ \hline Company tax payable & 50000 & 80000 \\ \hline \end{tabular} Dividends paid and recommended during 2022 amounted to R300 000 . All purchases and sales of inventories are on credit. Some of the investments were redeemed during the financial year ended 31 December 2022. Debtors are granted credit terms of 30 days. QUESTION 4 REQUIRED Use the information provided below to prepare the Cash Flow Statement of Alto Limited for the year ended 31 December 2022. INFORMATION The following amounts were obtained from the Statement of Comprehensive Income for the year ended 31 December 2022 and Statement of Financial Position of Alto Limited as at 31 December 2022 and 31 December 2021