ASSETS	1.1.	31.12
Non-current assets	3400000	3332000
Inventories	1360000	2380000
Accounts receivable	0	1190000
Cash and equivalents	1404600	1139200
EQUITY	1.1.	31.12.
Shareholder's capital	2606100	2606100
Retained earnings	48000	24000
Profit for the financial year	0	2459900
DEBT	1.1.	31.12.
Loans	3102500	2482000
Accounts payable	408000	469200

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 680000 . 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.