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E5.18 (LO3,4) (Preparation of a Statement of Cash Flows, Ahaiy) TTC CU of financial position of Menachem NV at the beginning and end of the

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E5.18 (LO3,4) (Preparation of a Statement of Cash Flows, Ahaiy) TTC CU of financial position of Menachem NV at the beginning and end of the year 2019 appear mparatuve Menachem NV Statements of Financial Position Dec. 31. 2019 Jan. 1. 2019 Inc/Dec. ,000 Inc Assets 37,000 (17,000) 106,000 22,000 22,000 15 Equipment Less: Accumulated depreciation-equipment Accounts receivable Cash (11,000) 6,000 Inc 88,000 18,000 Inc 13,000 9,000Inc Total 148,000 112.000 Equity and Liabilities Share capital-ordinary Retained earnings Accounts payable 100,000 28,000 20,000 148.000 80,000 20,000 Inc 17,000 11,000 Inc 5,0005,000Inc Total 112,000 E5.18 (LO3,4) (Preparation of a Statement of Cash Flows, Ahaiy) TTC CU of financial position of Menachem NV at the beginning and end of the year 2019 appear mparatuve Menachem NV Statements of Financial Position Dec. 31. 2019 Jan. 1. 2019 Inc/Dec. ,000 Inc Assets 37,000 (17,000) 106,000 22,000 22,000 15 Equipment Less: Accumulated depreciation-equipment Accounts receivable Cash (11,000) 6,000 Inc 88,000 18,000 Inc 13,000 9,000Inc Total 148,000 112.000 Equity and Liabilities Share capital-ordinary Retained earnings Accounts payable 100,000 28,000 20,000 148.000 80,000 20,000 Inc 17,000 11,000 Inc 5,0005,000Inc Total 112,000

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