Question 4: A company had a $51 000 net loss for 2019. A dividend of $19 000 was paid during the year and depreciation expense for 2019 was $14 000. The balance sheet records the following working capital accounts as below. Calculate whether this company generated any cash from its operations during 2019.

	1 January 2019 ($)	31 December 2019 ($)
Cash	12500	10500
Inventory	15000	9000
Prepayments	5000	2000
Accounts Receivable	11000	15000
Accounts Payable	10000	11000
Accruals	7000	8000