During the period, inventories increased by Rs.3000, trade receivables decreased by Rs.4600, and trade payables decreased Selling and    administrative expenses include a bad debt expense of Rs.1400. 

You are required to present the cash flows for activities of Tribhuvan Spintex Ltd.

Statement of of Income. Sales Dividend Income Interest Income Gain on disposal of plant Total Income Cost of goods sold Depreciation expense and Expenditure for the Finance Cost Selling and administration expense Loss on sale of investment Total expense Profit before tax year ended i 193400 12001-82521 1000 3200 198800 116600321-825 23000 3600 5400 1200 1321-82 149800 49000