(i) ABC Ltd had provided a tax liability in the last year's accounts amounting to $50,000. This year, the company paid $20,000 to settle the liability. The current year's tax liability is estimated at $70,000. What is the tax charge in ABC Ltd's Statement of Profit or Loss for the current year? (ii) At 31 December 20x0, Victor's capital balance was $144,000. During the year to 31 December 20x1, his profit was $25,760. At 31 December 20x1, his capital balance was $180,000. What was Victor's drawings for the year to 31 December 20x1? (iii) Based on the following extract, please indicate the amount to be shown in the Statement of Cashflow under cashflow from financing activities. Please also indicate whether it is a cash inflow or cash outflow. Share capital Share premium 5% loan note 20x9 $ 33,000 4,000 30,000 20x8 $ 30,000 2,000 40,000 (iv) A company made a profit for the year of $22,000, after accounting for depreciation of $1,500. During the year, receivables increased by $500, inventories increased by $300 and payables increased by $600. Non- current assets were sold at their net book value for $4,500. What is the cash and cash equivalents during the year? (15 marks)