SECTION B $-$ DO ONE $(1)$ QUESTION

QUESTION $2$

Set out below are the Financial Statements of DHL Limited. You are the financial controller, faced with the task of implementing IAS $7$ Statement of Cash flows.

DHL Limited

Statement of Profit or Loss for the year ended $31$ December $2013$

$\backslash$table$[[,$$$\text{'}000],[$Revenue$,2,553],[$Cost Of Sales,$(1,814)$