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sales 200000 100% credit cfo (direct)

dividend 25000 10% recvd OR


225000 Sales 0
COGS 50000 fully paid
rent 25000 not paid OP
salary 20000 fully paid cogs -50000
Dep 5000 rent 0
interest 25000 fully paid salary -20000
125000 tax 0
PBT 100000 -70000
tax 30000 not paid
PAT 70000
CFO
CFO
PAT 70000
less: credit sales(debtors) -200000
less: dividend (non operating) -25000
rent(payable) 25000
dep ( non cash) 5000
interest(non opertng) 25000
tax (payable) 30000
CFO -70000

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