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Question : Prepare a note to the Statement of cash flows, showing the make-up of cash and cash equivalents as at beginning and end of the financial year.

Section A - Preparing Statement of Changes in Equity and Statement of Cash Flows: The following are the financial statements of Small Limited for the year ended 30 September 2023: Statementc of Drafit ar I nce far the vear ended 20 lune 2 The following additional information is available: (1) Schedules showing the movements of property, plant and equipment: The loss of disposal of the motor vehicle of $20,000 was included as part of expenses in the statement of profit or loss. (2) A bonus issue of 150,000$1 ordinary shares was made on 1 January 2023, using the share premium account. There was a further issue of shares at a premium for cash on 31 March 2023