You will receive the following from the accounts 2020 to Lilleberg AS.

Accounts receivable IB 70,000 Accounts receivable UB 80,000 Accounts payable IB 78 000 Accounts payable UB 88,000 Inventory IB 95,000 Inventory UB 120,000 Cost of goods 550,000 Recognized salary cost 50,000 Prepaid salary UB 4,000 Salary due IB 5,000 Salary due UB 6,000 Sales revenue 1,000,000 Settlement loss on receivable IB 1,000 Provision for losses on previous UB 1,200 Established loss on trade receivable 380 Depreciation 50,000 Miscellaneous operating costs (excl. Loss on receivables) 200,000 Interest cost 10,000 Paid tax 30,000 Hidden reserve IB 10,000 Hidden reserve UB 15,000

d) What is the booked operating profit and what is the actual operating profit? e) Calculate cash flow from operating activities.