ZetaTech Ltd has a trading profit for the year ended 31 December 2023, before dealing with the following items, of $65,000. You are to complete the profit and loss account and appropriation account.

Item	Details
a	The standard rate of income tax is 26%.
b	ZetaTech Ltd had $45,000 of 7% debentures. It sent cheques for debenture interest for the year less income tax, on 31 December 2023.
c	ZetaTech Ltd had bought $15,000 of 9% debentures in another company. It received a year's interest, less income tax, on 30 December 2023.
d	No cheque has been paid to the Inland Revenue for income tax.
e	ZetaTech Ltd had bought 20,000 ordinary shares of $1 each in AlphaTech Ltd. AlphaTech Ltd paid a dividend to ZetaTech Ltd of 16% on 30 November 2023. AlphaTech Ltd is a 'related company'.

f	ZetaTech Ltd had a liability for corporation tax, based on profits for 2023, of $32,000.
g	ZetaTech Ltd proposed a dividend of 27% on its 85,000 ordinary shares of $1 each, out of the profits for 2023.
h	Transfer $5,500 to general reserve.
i	Unappropriated profits brought forward from last year amounted to $9,500.

Requirement: Complete the profit and loss account and appropriation account for ZetaTech Ltd and prepare a cash flow statement.