Notes:

 Dividend belongs to investing activities.

 Cfo not equal to PAT bcz of credit sales.
 Some expsnses are not paid.
 Depreciation on cash
 Intrst non operating

Why deducted -200000 because: increase in asset, as it was added previously (sales)

Dividend: non operating, deduct because added to PAT, deducting to improve that.

Rent: bcz deducted so add them now.

Rent as non cash: rent Is payable eg: depreciation, amortization.

Creditors got up- purchased goods on credit.

Cr. got down- sale

Payables gone up-