Below are financial statements that have been reformulated using the templates in this chapter. Some items are missing; they are indicated by capital letters.

a. Supply the missing numbers using the accounting relations laid out in this chapter.
b. What were the total new operating accruals in the first half of 2009?
c. How much new net debt was issued during this period?
d. What generated the net dividend in theperiod?

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Income Statement Six Months to June 30, 2009 Revenues Operating expenses Cost of sales 2,453 507 2,423 2,929 Research and deveopment expenses Selling, admiristrative, and general expeses Other operating expenses, inciuding taxes Operating income after tax Net financial expenses after tax Interest expense Interest income Comprehensive income ー 850 153 791 Balance Sneet June 30, 2009 June December 2009 June 2009 December 2008 2008 Operating assets 28,631 Financial assets D 30,024 Operating liabilities G 8,747 6,971 4,238 Financial liabilities 7,424 Commo equity 18,470 33,088 33.088 Cash Fiow Statement Six Months Ending June 30, 2009 Cash flow from opeaions Cash investment Free cash flow Net dividend dividends and share repurchases -share issues) Payment to net debtholders Total financing flows 584