The financial year for Beta Limited ends on 30 June 2016. Management has asked you what effect each of the following June transactions will have on net profit before tax, cash flow from operations, cash flow from investing and cash flow from financing for the year ended 30 June 2016:

1. Sent invoices for $30000 to customers during June for work carried out in June; $11 000 of this had been collected by year-end.

2. Borrowed $200 000 from the bank on 10 June, with principal and interest repayable in six months. Accrued interest at 30 June is $1700.

3. Paid salaries for the month of $70 000, with $5000 in wages owing at year-end.

4. Received $25 000 deposit on a job that will be carried out in July 2016.

5. Paid accounts payable of $30 000 which was outstanding at 31 May 2016.

6. Sold old equipment for $20 000. The equipment originally cost $300000 with accumulated depreciation at the time of sale of $250 000.

7. Purchased new equipment on 20 June 2016 for $220 000 cash. Depreciation on this equipment for June 2016 amounted to $900.

8. Declared dividends of $180000 in June 2016, to be paid after year-end.