33 Given below are extracts from the summarised statements of financial position of Haribo Co, as at 31 December 208 and 209 What is the total figure to appear in the statement of cash flows for net cash inflow from financing activities? 34 Co purchased a non-current asset for $40000 in the year ended 31 December 20X2, and chose to depreciate the asset over ten years with a full year's charge in the year of acquisition and none in the year of disposal During 20X7, X Co transferred the asset to its wholly owned subsidiary Y Co for $28000 Y Co depreciates the asset by 10% per annum on the straight line basis with a full year's charge in the year of acquisition and none in the year of disposal What adjustment is required to group profit in the 20X7 financial statements in respect of this transfer? ABCDIIII$6800increase$6800reduction$9200increase$9200reduction 35 Which TWO of the following statements are incorrect? I A high inventory turnover period indicates slow moving items of stock, II A fall in operating profit margin may be due to increased finance costs, III The quick and current ratios are both measures of liquidity, IV Dividend cover shows the dividend paid in relation to the current share price of a share