Jenga Inc engages in the following transactions:

Issues common shares 1 000

Borrows 400

Repays loan 100

Pays interest 24 18

Buys property and plant (estimated useful life is 10 years) 900

Buys inventory 350 400

Cash paid for inventory 320 380

Sells inventory 510 550

Cash received from sales 430 480

Inventory left at year end 60 80

Pays expenses 40 50

Pays tax at 30%

Pays a dividend 30 5