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The following information was extracted from the balance sheets of ABC at 31 December Year 2 and at 31 December Year 1: Year 1

  

The following information was extracted from the balance sheets of ABC at 31 December Year 2 and at 31 December Year 1: Year 1 Year 2 Stock Debtors Trade creditors other creditors $000 100 140 120 55 $000 120 175 140 75 What figure should appear as part of the cash flow statement for the year ended 31 December 2002?

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