i) The PBIT and depreciation expense for Marys Company Ltd for the year ended December 31, 2020 were $220,000 and $35,000 respectively. The company had also reported the following information in their statement of financial position

extract as at December 31, 2019 and 2020:

If Harry's Company net cash flow from investing activities is $210,000 and its net cash flow from financing activities is $103,000, how much is their net increase or decrease in cash and cash equivalents?

ii)

The management team at Jane's Company Ltd has provided you with the following information related to

transactions which took place during 2020:

Issued $50,000 of ordinary shares and received $80,000 cash

Repaid long term borrowings of $22,000 Declared and paid cash dividend of $7,000

Sold a long term investment instrument for $6,000

Purchased some long term investment instruments for

$10,000

How much is the net cash flow from financing activities?

clear workings must be shown

\begin{tabular}{|l|l|l|} \hline Details & 2019 & 2020 \\ \hline & $ & $ \\ \hline Current Assets & & \\ \hline Closing stock & 40,000 & 48,000 \\ \hline Debtors & 131,000 & 131,000 \\ \hline Short term investment & 0 & 450,000 \\ \hline Bank & 189,000 & 0 \\ \hline Cash & 132,000 & 342,000 \\ \hline Current liabilities & & \\ \hline Creditors & 62,000 & 50,000 \\ \hline Bank Overdraft & 0 & 23,000 \\ \hline \end{tabular}