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Question 1 Not yet answered The following have been prepared for YouBox Ltd (reporting period ending 30 June 2021); Statement of Financial Position 2021 2020

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Question 1 Not yet answered The following have been prepared for YouBox Ltd (reporting period ending 30 June 2021); Statement of Financial Position 2021 2020 Marked out of 35.00 Assets $ Cash at bank Flag question 35 000 21 000 Bank bills 5 000 4 300 Deposits at call 3 200 2 500 Accounts receivable 24 650 18 900 Allowance for doubtful debts (1 250) (950) 47 100 48 300 5 400 2 100 800 900 82 000 68 900 Inventory Prepaid expenses Interest receivable Land Buildings Accumulated depreciation - buildings Equipment Accumulated depreciation - equipment 150 000 120 000 (52 200) 90 000 (47 250) 77 400 (34 800) (28 950) 150 000 120 000 (52 200) (47 250) Buildings Accumulated depreciation - buildings Equipment Accumulated depreciation - equipment 90 000 77 400 (28 950) (34 800) Deferred tax asset 8 000 6 100 368 750 287 400 Liabilities Accounts payable 49 260 46 980 Accrued expenses 6 890 4 170 2000 1 500 17 400 16 000 8 200 7500 Interest payable Final dividend payable Current tax liability Bank loan Equity Share capital Retained earnings 119 500 85 000 145 000 90 000 20 500 36 250 368 750 287 400 Statement of Profit or Loss Income $ $ Sales 704 300 Cost of sales (466 000) Gross profit 238 300 Interest revenue 5 780 Discount received 1 050 6 830 1 400 Expenses Bad debts expense Loss on sale of equipment Depreciation - equipment Depreciation - buildings 800 5 250 4950 Discount allowed 475 Interest expense 9 200 Other expenses 209 475 (231 550) Profit before income tax 13 580 Income tax expense (7 200) Other expenses 209 475 (231 550) 13 580 Profit before income tax Income tax expense (7 200) Profit after tax 6 380 Additional information: A small block of land was acquired. Shares were issued for $5,000 to partly pay for the purchase, with the balance paid in cash. Equipment was sold for cash. This equipment had a carrying amount of $10,000 and accumulated depreciation of $11,100. Additions to buildings were partly funded by a bank loan of $10,000, with the remainder paid in cash. Repayments on bank loans for the year were $20,000. The company also borrowed on new loans. . An interim dividend was paid in cash. YouBox Ltd uses the direct method when presenting cash generated from operations. cash. Repayments on bank loans for the year were $20,000. The company also borrowed on new loans. An interim dividend was paid in cash. YouBox Ltd uses the direct method when presenting cash generated from operations. Required: Prepare a statement of cash flows in accordance with AASB 107 for the year ended 30 June 2021. (Show all working out for inflows and outflows, as well as how you calculated cash and cash equivalents)

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