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{"ops":[{"insert":"The following are extracts from the financial records of COF (Pty) Ltd for the year ended 30 June 2021:\n30 June 2021 R\n\u00a0\u00a0Extract from the statement of profit or loss and other comprehensive income for the year ended 30 June 2021\n\u00a0\u00a0Revenue from sale of goods\nCost of sales\nProfit on sale of non-current assets Commission income\nAudit fees\nDepreciation\nInterest expense (finance cost) Income tax expense\nProfit for the year (after tax)\n\u00a0\u00a0920 000 490 000 31 000 23 000 84 000 72 000 20 000 87 000 123 000\n\u00a0\n30 June 2021\n\u00a0\u00a0\u00a030 June 2021 R\n\u00a0\u00a030 June 2020 R\n\u00a0Inventories\nTrade receivables Trade payables Taxation payable Prepaid expenses Accrued expenses\n\u00a0302 000 690 000 400 000\n75 000 8 000 84 000\n\u00a0\u00a0292 000 720 000 385 000\n60 000 2 000 88 000\n\u00a0Required:\nPrepare only the \u201cCash generated by operations\u201d section of the statement of cash flows for\nthe year ended 30 June 2021, using the indirect method\n"}]}

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