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Question 1 ABC Limited is a manufacturer of tennis equipment and fashion wear. The statement of financial position as at June 2013 and details of expenses and revenues for the year ending 30th June are as follows: Statement of fianancial position as at 30th June 201 2013 2012 ($000) ($000) Current assets Cash 135 274 Inventory 2774 2486 Prepayments 115 0 Accounts receivable 2897 2654 Provision for doubtful debts -150 -120 Total current assets 5771 5294 Non current assets Investment associated compar 1050 0 Investments 1216 948 Land 1500 1750 Buildings 800 800 Accumulated depreciation-bui -200 -160 Plant and equipment 1025 768 Accumulated depreciation-pla -100 -548 Deferred tax asset 312 302 Total non-current assets 5603 3860 Total Assets 11374 9154 1483 1110 0 83 Current liabilities Trade creditors Acourals Lease liability Income tax payable Provision for employee entitled Provision for deferred payment Provision for warranty Total current liabilities Non Current liabilities Lease liability Deferred tax liability Borrowings Total non current liabilities Total liabilities Net assets 1637 1575 5 243 205 50 314 4029 298 o 0 2974 0 15 240 3500 3755 7784 3590 75 3800 3875 6849 2305 Shareholders equity Share capital Retained earnings Revaluation surplus Total shareholders equity 2750 280 560 3590 2000 130 175 2305 Statement of comprehensive income ( extract) for 1 2013 2012 ($000) ($000) Income Sales 31394 27346 Dividends 51 47 Expense Bad debts -90 -85 Cost of sales -28205 -24611 Doubtful debt -35 -40 Inventory written off -50 O Provision for warranty -314 0 0 Depreciation - Buildings -40 -40 -Plant and equipment - 100 -60 Interest -315 -418 Rent -600 -600 Salaries and wages - 1324 -1231 Finance charges -7 -90 Profit before tax 365 218 Income tax -215 -90 Profit after tax 150 128 2013 Statement of changes in equity for the year ended 2012 (SO) (5000) Equity at the beginning of the y 2380 Profit Asset revaluation 550 250 Contributions from owners 750 Equity at the end of the year 2002 128 150 3830 2380 . . Additional Information An additional investment of $80000 is acquired for consideration of tennis equipment costing $80000 Land is devalued against a previous increment in the revaluation reserve. The previous increment is fully reversed. Plant and equipment with a cost of $700000 and accumulated depreciation of $500000 are revalued to $1000000 during the year. Plant and equipment with a fair value of $25000 is acquired under finance lease. The residual is guaranteed by the lessee. Plant and equipment is sold for $20000 cash. Cost is $68000 and no profit or loss is made on the sale. During the year, one line of wooden tennis equipment is scrapped at a loss of $50000, as there is little demand for this range. During the year, an investment is made in an associated company, Squash Pty Ltd. Consideration is $1000000, funded by cash of $250000 and the balance by the issue of 500000 shares at $1.50 per share. The purchase agreement includes a clause stating that if profits exceed $110000 in the first financial year after purchase, additional amount are payable amounting to $50000 Rent expense of $600000 is accrued within accruals Interest expense is paid during the year, and dividends are received Salaries and wages expense includes the expense for employee entitlements The tax rate is 30% Required: Prepare the statement of cash flow in accordance with IAS7 for the year ending 30th June 2013. Comparatives are not required