How to calculate the cash flow of Receipts from consumers and Payment to suppliers and employees?I think Receipts from consumers=Opening balance of account receivable +sales-Closing balance of account receivable =123+623-132=614,but the answer is 627,why?How to calculate the Payment to suppliers and employees?

Ltd's statement of comprehensive income for the year ended 31 December 2012 and the statement of financial position as at 31 December 2011 and 2012 are as follows: Tonbryan Ltd Statement of comprehensive income for the year ended 31 December 2012 Sales 623 Cost of sales 353 Gross profit 270 Other expenses 101 169 Other operating income 13 182 Interest revenue and similar income interest expense and similar charges 170 Tax on profit 35 Profit after taxation 135 Retained profit brought forward from last year 188 Transfer to general reserve Proposed dividend on ordinary shares 00 Retained profit carried forward 88 Torbryan Ltd Statements of financial position as at 31 December 2011 and 2012 2011 2012 Caurrent assets Inventory 41 35 Accounts receivable 123 132 Prepayments and accrued income 16 13 Cash at bank and in hand 17 197 185 Non-current assets Intangible assets Patents and trademarks 37 Tangible assets Land and buildings 310 310 Plant and machinery 125 102 Fixtures, fittings, tools and equipment 163 180 635 624 Total assets 832 809