do it in advance accounting

Q#1 Following information is available of consolidated P&L a/c and balance sheet for the period ended December 31, 2002. Sales 1,600 Cost of goods sold 1100 Gross profit 500 Operating expenses 300 Depreciation expense 50 Amortization of goodwill 10 Net operating profit 140 Dividend income 20 Net profit before tax Tax 50 EAT 110 Minority interest 15 Profit transfer to retained earnings P&L balance b/d 126 Profit available for appropriations 221 Dividend 140 P&L balance od 160 95 81 Balance sheet Assets 2002 2001 Equities 2002 2001 Fixed assets 900 400 Share capital 1200 700 Goodwill 140 150 Share premium 200 125 Stock 120 110 P&L a/c 81 126 Debtor 200 176 Minority interest 56 65 Investment 600 600 Debenture payable 200 100 Cash 87 43 Premium on 30 debenture Tax payable 40 25 Trade creditors 200 278 Accrued expenses 40 60 2047 1479 2047 1479 Additional information: i. Interim dividend by holding company Rs.140. Debenture was issued on December 2002 for Rs.130 including Rs.30 premium. iii. Holding company acquired 80% shares in subsidiary company. Required: Prepare consolidated cash flow statement direct method)