Information for questions 12 and 13 The following are extracts from the financial statements of a company for the two years ended 31 December 2016 and 2017. Statement of financial position as at 31 December The income statement for the year ended 31 December 2017 shows an operating profit of 1,500,000 after charging depreciation of 600,000 and a profit on disposal of a non-current asset of 52,000. Q12. The change in the company's cash and cash equivalents for the year ended 31 December 2017 was: a) Outflow 199,000 b) Inflow 116,000 c) Outflow 89,000 d) Inflow 51,000 Q13. The cash flow from operations of the company for the year ended 31 December 2017 was: a) 1,515,000 b) 1,619,000 c) 1,265,000 d) 1,815,000