13. a) State how each of the following will affect various elements of cash flows (operating, financing, and investing). i. An increase in the level of inventories ii. A new issue of ordinary shares iii. A redemption of debenture iv. Depreciation of non-current asset V. Issue of bonus shares (10 Marks) b) Discuss historical concept and prudence, explaining how each contributes to the primary qualities of accounting information. (10 Marks) c) List and briefly describe the components of the published financial statements of a corporation. For each component, your description must highlight its function and highlight inter-relationships with other components of the published financial statements. (20 Marks) TOTAL 40 Marks