4. Samad established the company with authorized capital-400000 AZN. Hired personnel with total monthly salary-15000 AZN. Rented office - 4000 AZN. Obtained equipment-15000 AZN. Installation request expenses-2000 AZN. Depreciation - 500 AZN per month. Taken short-term credit from bank -60000 AZN by 12% per year. Acquired goods-250000 AZN. During the month company sold 120000 AZN goods with 50% mark-up. Customers paid 70% of the price. Utility expenses -1500 AZN. Tax from sales-4%. Required: a) Prepare Cash flow statement (8 points) b) Calculate Cash Flow Coverage Ratio (2 points)