Requirements: (a) Prepare a cash flow statement on the indirect basis, together with the reconciliation statements of operating profit and cash balance, for Euston Limited for the year ended 31 December 2014. (13 marks) (b) (i) Calculate to two decimal places) and comment on the following for 2013 and 2014: Current ratio (ii) Quick ratio (iii) Gearing ratio (iv) Interest cover (8 marks) (c) Reply to the following questions put to you by one of the directors of Euston Limited: "Can you please explain to me how we have a healthy profit yet our bank overdraft has reached a record level? Surely there must be something wrong with the profit calculations." (4 marks) Total 25 marks