Question

Extracts Income Statements and Balance Sheets	2017	2018	2019
Sales	3,840	5,760	8,448
Cost of Sales	1,920	2,688	5,608
Distribution costs	384	462	676
Administrative expenses	1095	1,268	1,260
Interest expense (paid)	135	192	576
Taxation	76	268	150
Retained Profit	115	652	128
Fixed assets at cost	1,765	2,285	4,915
Accumulated depreciation	192	422	1,690
Closing Inventory at cost	154	346	752
Trade receivables	384	961	1,589
Prepayments	55	192	230
Overdraft	176	211	2,262
Trade payables	190	308	624
Accruals	155	384	576
Taxation payable	76	268	150
Debentures	640	385	250
Ordinary share capital £1	775	1000	1000
Retained earnings/Reserves	154	806	934

Looking at the above, can you fill the following?

Thank you in advance.

Item	Year 2018	Year 2019
Net Profit	1,150
+Depreciation
+Interest Expense
-Increase in Inventory
-Increase in Debtors
-Increase in Prepayments
+Increase in Creditors
+Accruals rise
-Interest Paid
-Tax Paid
-Dividends Paid
Net Cash Flow (Operating Act.)
Net Cash Flow (Investing Act.)
Net Cash Flow (Financing Act.)
Net Cash Increase
Opening Balance
Closing Balance

Answer 1

As desired please find attache the cash flow statement along with its working in the statement itself.

ADD/LESS	Item		Year 2018	Year 2019
Net Profit		A	1150	328
Add	Depreciation	B	230	1268
			(422-192)	(1690-422)
Add	Interest Expenses	C	192	576
Less	Increase in Inventory	D	192	406
			(346-154)	(752-346)
Less	Increase in Debtors	E	577	628
			(961-384)	(1589-961)
Less	Increase in Prepayments	F	137	38
			(192-55)	(230-192)
Add	Increase in Creditors	G	118	316
			(308-190)	(624-308)
Add	Increase in Accruals	H	229	192
			(384-155)	(576-384)
Less	Purchase of fixed assets	I	520	2630
			(2285-1765)	(4915-2285)
Less	Payment of debenutures	J	255	135
			(640-385)	(385-250)
Add	Share Capital Issued	K	225	0
			(1000-775)	(1000-1000)
Less	Interest Paid	L	192	576
Less	Taxes Paid	M	76	268
Less	Dividend Paid	N	230	50
	Net Cash Flow (Operating Act.)	O=A+B+C-D-E-F+G+H-M	937	1340
	Net Cash Flow (Investing Act.)	P=K-I-J	-550	-2765
	Net Cash Flow (Financing Act.)	Q=-L-M	-422	-626
	Net Cash Increase	R=O+P+Q	-35	-2051
	Opening Balance	S	-176	-211
	Closing Balance	T=R+S	-211	-2262