I am strugging with FIN 300 class and have to understand the problem below. I have the solutions, but don't know

how they were reached and I have to show the work. The book is not helping me.

Here is the PROBLEM: Below are the key figures for the company Ivankovic over the last five years. Draw up the cash flow statement for years 2 to 5.

State your views.

1 2 3 4 5

Fixed assets 100 110 120 130 140

Working capital 200 225 250 280 315

EBITDA 38 40 44 48 52

Depreciation and

amortization 10 10 11 12 13

Financial expense 14 15 17 19 22

Income tax expense 7 7.5 8 8 8.5

Dividends 5 5 5 6 6

The solution has been provided but I need to understand how each line/number is reached. I don't get it.

Can you show step by step, the answer is below.

CASH FLOW STATEMENT

2 3 4 5

Cash flow 17.5 19 21 21.5

Change in working

capital 25 25 30 35

Cash flow from operating

activities 7.5 -6 -9 -13.5

Capital expenditures 20 21 22 23

Dividends paid 5 5 5 6

ARE THESE STANDARD LINES/FORMATS for a cash flow statement? THe book

does not provide any formats or explanation. HOW WERE EACH OF THESE

NUMBERS REACHED? Please help with step by step instructions.

and a narrative of what this data shows.