Raul uses the first in first out method of inventory valuation. At 1 August 205 he had 48 units in inventory at a total value of 5540 . The following inventory purchases were made in August 20x5: 7. Hatch Co is preparing its statement of cash flows for the year ended 30 April 20x4. During the vear, it disposed of a vehicle with a carrying amount of $5,000 at the date of disposal for proceeds cash proceeds of $3,000. The vehicle had been purchased at a cost of $9,000. What amounts should be disclosed within the 'Investing Activities' classification of the statement of cash flows in respect of the vehicle disposal? A A loss on disposal of $2,000 and a cash inflow of sale proceeds of $3,000 B. A cash inflow of sale proceeds of $3,000 only C A loss on disposal of $2,000 only b. No items are relevant for classification as 'Investing Activities' 8. Beeb. Co has a draft profit after tax for the year of $100,000. Beeb Co has share capital of $50,000 consisting of 50c ordinary shares. A dividend was paid during the year of 30c per share. What will be the profit after tax after accounting for this transaction? A $100,000 B $70,000 C $75,000 D $85,000 9. Zebedee purchased a machine for $14,000 on 1 July 20x5. After incurring transport costs of $1,100 and $1,500 on installing the machine, he is disappointed when it breaks down during the first month of operation. It cost $1,000 to repair. Zebedee depreciates his machines at the rate of 10% per annum on cost. What was the machine's carrying amount as at 30 June 20x6? 5