Refer to the latest financial report of JB Hi-Fi Limited on its website, www.jbhifi.com.au, and answer the questions below using the consolidated statement of profit or loss and other comprehensive income (income statement), statement of financial position (balance sheet), statement of changes in equity, statement of cash flows, and notes to the consolidated financial statements.

1. For the purposes of the statement of cash flows, identify how cash is defined.

2. Identify the most significant source or use of:

3. Identify and explain any non-cash financing or investing transactions that occurred during the last financial year.

4. Discuss if JB Hi-Fi Limited’s cash position at the end of the financial year is better or worse than the previous year.

5. How does JB Hi-Fi Limited classify dividends and interest received and paid in the statement of cash flows?