Gaston's business prepares accounts to 31 December each year. In the year ending 31 December 20X4 stock,

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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

£

Stock 37 669 Debtors and prepayments Ziiit e)

Creditors and accruals 1oo2 50 20X3

£

31 470 19 303 16 264 10.4 CHAPTER 10 CASH FLOW | 223 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) £47299 Dew 229 340 Gye £33:925

d) £34 688.

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