Cash flow statement assesment subash dey

Dear Student
CASH FLOW FROM OPERATING ACTIVITIES

PARTICULARS	AMOUNT	AMOUNT
Net profit		77000
Add: Non cash items
Depreciation	18000
Loss on sale of machinery (50000-20000-10000)	20000
Goodwill written off	30000	68000
Profit before working capital		9000
Add: Decrease in CA/ Increase in CL
Inventory	8000
Trade receivable	13000	21000
Less: Increase in CA/ Decrease in CL
O/s expenses	4600	(4600)
Cash flow from operating activities before tax		25400
Less: Tax		(23000)
Cash flow from operating activities		2400

Working notes
Surplus as on 31st march 2020                              = 89000
(-) Surplus as on 31st march 2019                          =(71000)
Net profit                                                                  = 18000
(+) Tax paid                                                              = 23000
Dividend paid                                                           = 36000
Net profit before tax and extraordinary expenses    = 77000


Regards