Following are the Comparative Balance Sheets 20
of a company :
Liabilities 31-12-12 31-12-13 Assets 31-12-12 31-12-13
Z Z Z Z
Capital 7,000 7,400 Cash 900 780
Debenturers 1,200 600 Debtors 1,490 1,770
Trade
Creditors
1,036 1,184 Stock 4,920 4,270
Bad Debts
Provision
70 80 Building 2,000 3,000
P and L A/c 1,004 1,056 Goodwill 1,000 500
10,310 10,320 10,310 10,320
Additional information :
(a) Dividend were paid amounting to Z 350.
(b) Depreciation of Z 500 was provided for the
year.
You are required to prepare a Cash Flow
Statement.