Question
Prepare a cash flow statement from the following
	2018	2017
Assets
Non Current Assets	191,500	100,500
Current Assets
Bank	25,000	22,000
Trade receivables	22,500	25,000
Inventory	5,000	6,000
	52,500	53,000
Total Assets	244,000	153,500
Equity and Liabilities
Capital and Reserves
Ordinary Share Capital	125,000	100,000
Share Premium	12,000	3,000
Retained Earnings	12,500	10,000
	149,500	113,000
Non Current Liabilities
Bank Loan	75,000	25,000
Current Liabilities
Trade Payables	12,000	5,000
Proposed dividend	5,000	7,500
Taxation	2,500	3,000
	19,500	15,500
Equity and Liabilities	244,000	153,500

Adjustments

Assets with book value of RO10,000 was sold for RO13,000

Asset with book value of RO126,000 purchased during the year

Interest paid during the year is RO800

Depreciation charged to the NCA during the year is RO25000

Find out : 1. PBIT 2. Cash Flow Statement