PART B [8 MARKS] Describe any four users of accounting information. Describe what information each user group is interested in and why (8 marks) PART C [6 MARKS] The following information (extract) is available from the accounts of BDC plc: $ Credit Sales 50,000 Cash payments to suppliers 200,000 Cash paid to employees 100,000 5/8 Cash received from customers 400,000 Interest paid 10,000 Tax paid 20,000 and 30,000 Disposal of Plant Machinery (Proceeds) Purchase of Non-Current Asset 1,500,000 REQUIRED Using relevant information from the above table, calculate the net cash inflowl (outflow) from operating activities using the direct method for BDC plc. (6 marks) Page 6 of 9 PART B [8 MARKS] Describe any four users of accounting information. Describe what information each user group is interested in and why (8 marks) PART C [6 MARKS] The following information (extract) is available from the accounts of BDC plc: $ Credit Sales 50,000 Cash payments to suppliers 200,000 Cash paid to employees 100,000 5/8 Cash received from customers 400,000 Interest paid 10,000 Tax paid 20,000 and 30,000 Disposal of Plant Machinery (Proceeds) Purchase of Non-Current Asset 1,500,000 REQUIRED Using relevant information from the above table, calculate the net cash inflowl (outflow) from operating activities using the direct method for BDC plc. (6 marks) Page 6 of 9