Statement of Cash Flows

Net Profit 12000

Add:provision for taxantion 9000
Add:Depreciation on FA 70000
Add:loss on sale of FA 1000
LESS:PROFIT ON SALE OF INVTS -500

Add/Less:Income/Expense from Operating Activities

Add:Dec in stock 30000

less:dec in crs -34000
less:inc in drs -245000

Less:Income tax paid -74000

Income from operating activities -231500

Add/Less:Income/Expense from Long term investing Activities

Income from long term investing activities

Less: purchase of investments -18000

add
sale of investments 8500
sale of fa 9000

-500
Add/Less:Income/Expense from Financing Activities

Add:Issue of share Capital 10000

ADD:loan taken 270000

Income from financing activities 280000

Increase/Decrease in cash 48000

Add:Opening balance of cash

Closing balance of cash

INVESTING ACTIVITIES