Prepare the Statement of Cash Flows (Operating and Investing Activities sections) for Kwagga Packaging CC for the year ended 28 February 2026, using the direct method. State any assumptions made.

Here is the Statement of Cash Flows (Operating and Investing Activities sections) for Kwagga Packaging CC for the year ended 28 February 2026, prepared using the direct method. Assumptions: All listed expenses (Security, Telephone, Other admin and operating expenses, Income tax expense) are assumed to be cash payments for the year, as no information on accruals/prepayments or changes in current liabilities/assets is provided. Dividends income is classified as a cash inflow from investing activities. The cost of the new land and new equipment purchased during the year is not provided. Therefore, the cash outflow for the purchase of property, plant and equipment cannot be determined from the given information. Calculations: Step