Cash flow problem:

• Prepare Cash Flow Statement taking into consideration the following : Net profit 3000

Year	2011	2012
Cash	5000	4000
Accounts receivable	3550	4700
Total current assets	8550	8700
Gross plant & equipment	15000	17000
Less- accumulated depreciation	(4500)	(5000)
Net plant equipment	10500	12000
Investment in other companies	3000	3500
Total Assets	22,050	24,200
Accounts payable	4350	5000
Accruals	2000	1800
Total current liabilities	6350	6800
Long term debt	5000	4000
Common stocks	10,000	12,000
Retained earnings	700	1400
Total Liabilities and Equity	22050	24,200