The comparative Balance Sheet of M/s. Rehmat Ali (Pvt) Ltd. as at June 30,1993 and June 30,1994 are as follows:

ASSETS 30-Jun-93 30-Jun-93 Cash at Bank 8,700 14,200 Accounts Receivable 1994 10,800 16,600 Merchandise Inventory 49,550 52,000 Prepaid expenses 1,400 1,480 Plant Assets 108,000 85,000 Accumulated Depreciation plant -32,000 -47,000 TOTAL 146,450 122,280 EQUITIES Accounts Payable 23,450 11,140 Long Term Loan ------ 25,000 Share Capital (Ordinary share of Rs.10 each) 105,000 70,000 Discount of shares -7,000 ------ Retained Earnings 25,000 16,140 TOTAL 146,450 122,280

Other Information taken from ledger:

(i) Net Income for the year Rs. 15,160

(ii) Depreciation expenses for the year Rs. 5,000

(iii) Cash dividend declared during the year Rs. 6,300

(iv) The loan was due in 1994, but as per agreement can be paid earlier without penalty.

(v) Additional cost to the building amounted to Rs. 43,000

(vi) Fully depreciated equipment costing Rs. 20,000 was discarded with no salvage value.

(vii) During the year 3,500 shares were issued for cash at Rs. 8 each.

Calculate the following information:

If there is cash outflow so value should be written in brackets.

1. Net Progit before interest and tax Rs. 2. Depreciation Rs. 3. Changes effect on Account receviable Rs. 4. Changes effect on Inventory Rs. 5. Changes effect on prepaid expenses Rs. 6. Changes effect on Accounts payable Rs. 7. Purachse on Building Rs. 8. Loan Rs. 9. Share Capital Rs. 10. Dividend Rs. 11. Net Cash Flow Rs. 12. Closing Cash Rs.