11.5 Gaston's business prepares accounts to 31 December each year. In the year ending 31 December 20X4 stock, debtors and creditors are shown in the balance sheet, with comparative figures at 31 December 20X3, as follows:

20X4

£

37 669 21 777 18250 20X3

£

31 470 19 303 16 264 Stock Debtors and prepayments Creditors and accruals Gaston's net profit for the year ending 31 December 20X4 is £36 790, after adding interest received of £763 and deducting total depreciation charges of £4585.

What is the net cash inflow from operating activities for inclusion in Gaston's cash flow statement for the year ending 31 December 20X4?

a) £47 299

b) £29 340

c) £33 925

d) £34 688.

280 PART II FINANCIAL ACCOUNTING