8. 8.

Cash flow to creditors [LO 2.4] The 2019 statement of financial position of Tilpa Tennis Shop Ltd showed non-current debt of $1.87 million and the 2020 statement showed non-current debt of $2.21 million. The 2020 statement of profit or loss showed a finance cost of

$255 000. What was the firm’s cash flow to creditors during 2020?