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18. The Nepal Ltd.; a semi manufacturing company made a sales of Rs.600,000 in then year and the receivable of the company increased by Rs.20,000.

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18. The Nepal Ltd.; a semi manufacturing company made a sales of Rs.600,000 in then year and the receivable of the company increased by Rs.20,000. It purchase materials worth Rs.180,000 and incurred the wage expenses of Rs.240,000. During the year, the accounts payable and outstanding wages increased by Rs.20,000 and Rs.5,000 respectively. Company incurred Rs.80,000 in operating expenses, and paid Rs.15,000 as interest on Debenture. During the year prepaid expenses increased by 10,000 and cash balance reached to Rs.10,000 from Rs.30,000. Gross cost of equipment increased to Rs.350,000 from Rs.250,000 after selling equipment costing Rs.50,000 with accumulated depreciation of Rs.20,000 at a profit of Rs.10,000. After this movement of equipment the accumulated depreciation on equipment increased to Rs.80,000 from Rs.60,000. It also purchased building worth Rs.100,000 in the year. Company paid tax of Rs.40,000 and dividend of Rs.10,000 in the year. The company issued 2000 equity shares of Rs.100 each at a premium of 10%, it also redeemed 10% debenture worth Rs.50,000 at a premium of 20%. Required: Cash flow, operating, investing and financing activities. (TU

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