= The following are items of income statement for 2015: Sales 1600 Purchases = 1000 Beginning inventory = 300 Ending inventory = 260 Depreciation expense = 48 Other expenses = 192 Tax expense Proposed dividends = 80 = 140 Notes: 1. Prices of index numbers : 140% at 31/12/2014 150% the mean of 2015 160% at 31/12/2015 2. A machine of 120 JD cost was purchased at 1/7/2015, depreciated at 10% using straight line method. 3. Dividends were paid at 31/12/2015 18. Current Liabilities of B/S of 31/12/2014 adjusted by JD price at 31/12/2015 (2 points) 170.67 182.86 171.43 160