Operating expenses for the year amounting to 752,400 includes depreciation of 98,400, amortisation of development cost of

Question:

Operating expenses for the year amounting to £752,400 includes depreciation of £98,400, amortisation of development cost of £35,000 and directors’ emoluments of £80,000. Prepaid operating expenses were £32,400 at commencement of the year whilst £72,500 remains accrued by the year-end. Identify the cash outflow.