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                            3.2    Cash flows from operating activities
                                Particulars    Amount
        3.1    Note 7: Share capital
            Particulars    Amount                Cash flows from operations
            Authorized                    Net income before tax    535,000
            2000000 million ordinary shares                    Add: Depreciation expenses    717,120
            Issued                    Less: Profit on sale of vehicle    (35,000)
            900000 shares in beginning year    4,000,000                Net cash flows before working capital changes    1,217,120
            100000 Shares issued    1,045,000                Increase in inventory    (28,400)
            (15000) Shares repurchased    (165,000)                Increase in trade debtors    (24,500)
            985,000 Share in isssue at end of year    4,880,000                Increase in prepaid expenses    (2,300)
                                Increase in trade payables    3,900
            Note 8: Retained earnings:                    Decrease in deferred income    (1,900)
            Particulars    Amount                Net cash flows after working capital changes    1,163,920
            Opening balance    380000                Less: Taxation paid    (189,500)
            Net Income after tax    385200                Net cash flows from operating activities    974,420
            Interim/ paid...