1. Parrot Ltd had the following balances in its accounts at 30 April 2016 and 30 April 2017. 30 April 2016 (Tk.) 1,000 41,627 30 April 2017 (Tk.) 1,100 Cash in hand Bank overdraft Cash at bank Long-term bank loan 21,932 25,000 50,000 In accordance with IAS 7 Cash Flow Statements, what amount should be shown under net change in cash and cash equivalents in the company's cash flow statement for the year ended 30 April 2017? (Show the necessary workings). T