Looking for an explanation of how the changes in inventories of finished goods and work in progress inventory is 19,175 in a by nature income statement. I am also wondering how 267,050 was the answer for purchase of raw materials and goods for resale. Thanks.

You are asked by a Swedish company that assembles computers to draw up a by - nature and by-function income statement for year n . You are provided with the follow - ing information :" Retail price of a PC : $1500 . Cost of various components :" Parts Price Opening inventory Closing inventory Case 50 13 Motherboard 200 8 2 Processor 300 4 11 Memory 100 10 Graphic card 50 Hard disk 150 V W UI N\ Screen 200 DVD combo 50 19 Over the financial period , the company paid out $GO OOO in salaries and social security contributions of 50% of that amount . The company produced 240 PCS. Closing stock of finished products was 27 units and opening stock 14 units . At the end of the financial period , the manager of the company sells the premises that he had bought for $200 000 three years ago ( which was depreciated over 40 years ) for $ 230 OOO , it now occupies old premises that are fully depreciated , and pays off a $12 000 Loan on which the company was paying interest at 5% . What impact do these transactions have on EBITDA , operating profit and net income ? Tax is levied at a rate of 35%