Delta Technologies is a company that produces electronic components such as Microcontroller, transformer, battery, fuse, switches and many other items in Kulim Industrial Estate, Kedah. Encik Hassan Ismail, the founder of the company is in charge of the sale of those items. However he does not have business background and as such the companys financial records are not kept properly.

During the initial stage, the investment for the company was contributed by himself and his family members. Since the investment was small at the beginning, the company was focus on advertising and promotional activities of the business. The investors does not require the detailed financial statements from Encik Hassan Ismail. Meanwhile, based on the good marketing strategies, sales have picked up recently and Encik Hassan is considering a major expansion. His plans is to open another branch in Taiping, Perak.

Encik Hassans expansion plans require a significant investment which he plans to finance with a combination of additional funds from outsiders plus some money borrowed from banks. Naturally the new investors as well as the creditors require detailed financial statements which led him to hire financial analysts Ms. Patricia James to evaluate the performance of the company over the past year. After finding all through the relevant information from bank statement, sales receipts, tax returns and other records, Ms. Patricia has gathered the following information.

ITEM	2018 (RM)	2019 (RM)
Cost of goods sold	92,950	99,410
Cash	11,990	25,137
Depreciation	22,300	28,700
Interest Expense	6,250	6,520
Selling and Administrative expenses	15,100	22,400
Accounts Payable	23,625	28,003
Fixed Assets	130,750	147,115
Sales	210,500	221,840
Accounts Receivable	9,513	12,559
Notes Payable	10,270	11,305
Long-term debt	68,662	70,150
Inventory	20,861	28,628
New Equity	0	7,500

Delta Technologies currently pays out 50 Percent of net income as dividends to Encik Hassan and other original investors and has a 20 percent tax rate. You are Patricias assistant and she has requested you to prepare the following financial reports:

(i). Operating cash flow for year 2018 and 2019.

(ii). Cash Flow from Assets for 2019.

(iii). Cash flow to creditors for 2019.

(iv). Cash flow to stockholders for 2019.