Require: preparing statement cash flow.

Operating Activities Cash inflows Cash flow sale Cash outflows To suppliers for inventory To rent payment To insurance To other for expenses 145,940 1,290,040 1,290,040 1,144,100 1,054,170 3,400 27,200 59,330 Cost of motor vehicle sold Opening Accummulated De Plus Dep Expense Minus Closing Depre Net appriciate 24900 68000 10200 61200 17000 Investing Activities Cash inflow Cash received from sales of morto Cash outflow Land purchases Cash purchases of new MV (205,100) 3,400 3,400 208,500 136,000 72,500 Cost of motor vehicle sold Accummulated depre of MV sold Carrying amount Loss on sale of MV Cash sale of MV 24900 17000 7900 4500 3400 24900 156400 Financing Activities Cash inflow Cash receipt from loans Proceeds from share issue 108800 Cost of MV sold plus closing MV Minus Closing MV Cash purchase of MV 80,240 152,000 50,000 102,000 72500 Cash outflow Dividend paid Cash from repayment of loan 71,760 10,200 61,560 Cash dividend payment Opening Retain Earning plus profit minus final dividnet minus general reserve minus interim dividend Minus ending retained earr Cash 2012 Cash in period Cash 2013 68,000 21,080 89,080 91800 265370 20400 59500 10200 267070 0 21,080