Page 110 - Ebook Financial Accounting 3
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28 600
Working capital changes :
Increase in Inventory (1,400)
Decrease in Debtors 5,700
Increase in Creditors 1,800 6,100
(-) Interest (750)
(-) Tax (5,550)
Net Cash Flow from Operating Activities 28,400
CASH FLOW FROM INVESTING ACTIVITIES
Building purchased (29,750)
Equipment purchased (12,000)
Investment purchased (3,000)
Cash on investment sold 6,500
Investment income 2,050
Net Cash Flow from Investment Activities (36,200)
CASH FLOW FROM FINANCING ACTIVITIES
Ordinary Share issued 15,000
Preference share issued 7,500
Debenture’s redemption (2,000)
Dividend (7,250)
Net Cash Flow from Financing Activities 13,250
Net cash inflow 5,450
Cash and cash equivalent b/d (23,950)
Cash and cash equivalent c/d (18,500)
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