PSA409 has the following information IGR. 1,000,000 GRANT & SUBVENTIONS- 2,000,000 VAT. - STATUTORY ALLOCATION. 1,000,000,000 MISCELLANEOUS. 500,000 LOAN. 5,000,000 NET ASSET. 2,000,000 DEPRECIATION(31/12/21) 200,000 PERSONNEL EMOLUMENTS. 1,000,000 EDUCATION SERVICES. 200,000 SECURITY SERVICES. 200,000 TRANSPORT SERVICES. 500,000 HEALTH SERVICES. 200000 MINING AND PETROLEUM CHEMICAL. 200,000 AGRICULTURAL SERVICES. 100,000 ENVIRONMENTAL SERVICES. 200,000

PSA 409 has other investment activities PURCHASE OF SHARES IN PZ. 50,000 SALES OF ASSET. 200,000 DIVIDEND RECEIVED FROM IN SHAKI BANK. 5,000,000 LOAN REPAYMENT DURING THE YEAR. 500,000 CASH BALANCE AS AT 1/1/21 20,000

Prepare the Cashflow using the Direct Method