QUESTION $1$

$[30$ MARKS$]$

The following information was obtained from the accounting records of DBE Ltd on $31$ December $2018,$ which is its financial year$-$end. The company has an authorised share capital of $750000$ ordinary shares.

REQUIRED:

Complete the Cash Flow Statement for the year ended $31$ December $2018.$ Show all workings to obtain part$-$marks.

Extract from the Income Statement for the year ended $31$ December $2018$:

$\backslash$table$[[$interest on loan,$27000],[$interest on overdraft,$380],[$depreciation$,58000],[$income tax,$23000],[$net profit before income tax,$100000]]$

Information from the Statement of Financial Position:

$\backslash$table$[[,2018,2017$