Prepare statement of cash flow
 

Items CURRENT ASSETS Inventories Accounts receivable Cash at Hand Cash at Bank Prepaid utilities Total Current assets NON-CURRENT ASSETS Fridge Furniture Utensils Total non-current assets Total assets Equity and liabilities Creditors Un-earned revenue August Owner's capital 2, 780,000 2,700,000 1,500,000 3,000,000 5,150,000 15,130,000 Book value 691,667 1,283,333 1,625,000 3,600,000 18,730,000 1,000,000 800,000 Accrued salary payable 500,000 Transportation payable 0 16,430,000 Total equity and liabilities 18,730,000 September 2,030,000 9738,000 9326,000 1000,000 3,700,000 25,794,000 691,667 1,283,333 1,625,000 3,600,000 29,394,000 800,000 600,000 1,000,000 300,000 26,694,000 29,394,000