E8.7. 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, 2012 Revenues A Operating expenses Cost of sales Research and development expenses 2,453 507 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 59 791 Balance Sheet June 30, 2012 June December June 2012 2011 2012 December 2011 Operating assets 28,631 Financial assets 30,024 D 4,238 Operating liabilities Financial liabilities Common equity G 8,747 7,424 6,971 33,088 E 18,470 33,088 H F Cash Flow Statement Six Months Ending June 30, 2012 Cash flow from operations Cash investment Free cash flow 584 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 2012? c. How much new net debt was issued during this period?