Falstaff plc's statements of financial position for the years ended 31 December 2011 and 2010 are shown below: Statements of financial position at 31 December 2011 000 2010 000 000 000 2,100 700 1,725 555 Non-current assets Property Cost Accumulated depreciation Fixtures and fittings Cost Accumulated depreciation 1,400 1,170 1,900 1,060 1,493 840 840 2,240 653 1,823 Current assets Inventory Accounts receivable 620 290 435 255 Total assets 910 3.150 690 2.513 1,500 Equity Ordinary share capital Share premium Accumulated profits 1,800 250 282 187 2,332 1,687 Non-current liabilities 8% debentures 450 360 222 176 68 Current liabilities Bank 70 Accounts payable 248 Taxation 50 368 Total equity and liabilities 3.150 Income Statement extract for the year ended 31 December 2011 466 2.513 Profit before tax Tax Profit for the year 000 265 90 175 The following information is also relevant: (1) During 2011 the company sold fixtures and fittings, which had originally cost 250,000, for 30,000. At the date of sale these assets had accumulated depreciation of 204,000. (2) Further 8% debentures were issued on 1 October 2011. All interest due on the debentures had been paid up to 31 December 2011. Required: (a) Using three examples to illustrate your answer, discuss the difference between a statement of cash flows and an income statement. (b) Calculate the following figures, and explain in which part of the statement of cash flows they would appear: i. ii. iii. iv. V. Interest paid Profit or loss on the disposal of non-current assets Taxation paid Payments to acquire non-current assets Change in accounts receivable Dividends paid vi