Prepare a cash flow statement of ABZ Ltd.

from the following details

Comparative Balance sheet

2022 2021
Share Capital 100000 100000
Retained Earnings 275000 215000

Long term debt 160000 100000

Accounts Payable 45000 35000

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Capital & Liabilities 580000 450000

Property Plant & Equipment 295000 280000

Accounts Receivable 80000 70000
Inventory 70000 60000
Cash 135000 40000
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Total assets 580000 450000

Income statement of ABZ Ltd. For AY 2022

Sales 500000
Cost of goods sold 280000
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Gross Margin 220000

Operating Expenses 100000

Depreciation 20000
Interest Paid 10000
Income tax 15000 --------------
----------
Net Income 75000

Additionally ABZ limited bought a machinary for 40000.

Sold old plant costing 35000 (Accumulated depreciation 30000) for 5000
Issued bond for 80000
Repaid loan 20000
Paid Dividend 15000