Self-test The following table has certain areas where the amount is missing. Using the information that you have read, you are required to complete the table.

A BC Change in stock +2 −50 +70 Change in debtors +30 −15 −10 Change in creditors +5 ? −18 Depreciation 15 20 25 Operating profit (after depreciation) +100 −80 +40 Cash – opening balance +200 −160 ?

Cash – closing balance ? −100 −10 Remember that the cash flow statement only shows cash flows. We must remove the effects of accruals and other balances.