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Opening balance.                             225

Cashflow from operating activities

Cash from sales.                  900

Less: Paid for purchase.  (588)

Less: Expenses.                 (255)

Cashflow from operations.           66

Cashflow from investing :

Purchase of FA.                      (100)

Dividend received.                    3

Net cash flow.                                     ( 97) 

Cashflow from financing activities -

Closing balance of cash.             194

 

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