Start with Profit Before Tax and adjust for non-cash items and non-operating gains/losses.

Here are the drafted sections of the statement of cash flows for Denteen Ltd for the year ended 31 October 2024, based on the provided information. Please note that a complete statement of cash flows requires full financial statements (Income Statement and Balance Sheet), which were not provided. Therefore, some figures will be marked as "Not provided" or "Cannot be determined". a) Cash flows from operating activities Step 1: Start with Profit Before Tax and adjust for non-cash items and non-operating gains/losses. The indirect method begins with profit before tax and adjusts for items that affect profit but not cash, or items that relate to investing or financing activities. l r Profit before tax & R (Not provided) \\ Adjustments for: & \\ Depreciation on equipment & 176\,200 \\ Depreciation on motor vehicles & 115\,500 \\ Impairment loss on financial assets & 85\,300 \\ Loss on sale of equipment & 43\,000 \\ Operating profit before working capital changes & R (Cannot be determined) \\ Changes in working capital: & \\ Increase/(Decrease) in inventories & (Not provided) \\ Increase/(Decrease) in trade and other receivables & (Not provided) \\ Increase/(Decrease) in trade and other payables & (Not provided) \\ Cash generated from operations & R (Cannot be determined) \\ Interest paid & (Not provided) \\ Tax paid & (Not provided) \\ Net cash from operating activities & R (Cannot be determined) \\ b) Cash flows from investing activities Step 1: Identify cash inflows and outflows related to the acquisition and disposal of long-term assets and investments. Point 5 mentions a loss on sale of equipment, and point 6 mentions diversification of financial assets. l r Proceeds from sale of equipment & R (Cannot be determined) \\ Calculation note: Loss on sale of equipment is R43 000. Proceeds cannot be determined without the carrying amount of the equipment sold. & \\ Purchase of property, plant and equipment & (Not provided) \\ Purchase of financial assets & (Not provided) \\ Calculation note: Point 6 mentions diversification of the financial asset investment pool, implying transactions, but no specific cash amounts for purchases or sales are provided. & \\ Proceeds from sale of financial assets & (Not provided) \\ Net cash