ASSETS	1.1.	31.12
Non-current assets	2400000	2208000
Inventories	960000	1632000
Accounts receivable	0	960000
Cash and equivalents	840000	736320
EQUITY	1.1.	31.12.
Shareholder's capital	1764000	1764000
Retained earnings	48000	24000
Profit for the financial year	0	1740000
DEBT	1.1.	31.12.
Loans	2100000	1680000
Accounts payable	288000	328320

The balance sheet of a company at the beginning and end of the financial year is given above. All values are given in euros. The following is given in addition: No new loans have been taken. The company has paid 5 % in interests for the loan at the beginning of the year. The company has made planned depreciations of 480000 . and the income tax is 20 %.

a. Find the change in working capital. Give your answer to the nearest euro and in case the value has decreased, use a minus sign.

b. How much has the company paid in dividends? Give your answer to the nearest euro.

c. Calculate the EBT (earnings before taxes).

d. Calculate the EBITDA (earnings before interests, taxes, depreciations and amortizations).

e. Calculate the cash flow from operating activities. Give your answer to the nearest euro and remember to use a minus sign if applicable.

f. Calculate the cash flow from investment activities. Give your answer in euros and remember to use a minus sign if applicable.

g. Calculate the cash flow from financing activities. Give your answer to the nearest euro and remember to use a minus sign if applicable.

h. Calculate the change in cash and equivalents. Give your answer to the nearest euro and remember to use a minus sign if applicable to show whether the total cash and equivalents has increased or decreased.