E7.5. Using Accounting Relations (Medium) Below are financial statements that have been reformulated using the templates in this chapter. Some items are missing; they are indicated by capital letters. Income Statement Six Months to June 30, 2009 Revenues A Pperating expenses Cost of sales 2,453 Research and development expenses 507 Selling, administrative, and general expenses 2,423 Other operating expenses, including taxes 2,929 B Operating income after tax 850 Net financial expenses after tax Interest expense 153 Interest income Comprehensive income Balance Sheet June 30, 2009 June December June December 2009 2008 2009 2008 Operating assets 28,631 Financial assets D 30,024 Operating abilities G 8,747 4,238 Financial liabilities 7,4241 6,971 Common equity 18.470 33,088 33,088 Cash Flow Statement Six Months Ending June 30, 2009 Cash flow from operations Cash investment Free cash flow Net dividends (dividends and share repurchases-share issues) Payment to net debtholders Total financing flows M

a. Supply the missing numbers using the accounting relations laid out in this chapter.

b. What were the total new operating accruals in the first half of 2009?

c. How much new net debt was issued during this period?

d. What generated the net dividend in the period?