 Again, a practical question because it needs practice. In fact, this cash flow statement, you do as much as practice possible so that you can get the right answer. That's why I have given you two, three examples, but they are not enough. You have to go more. You have to look into more problems. Now, again, a small question. Ventory, trade receivable, market mercuries, retained earnings, trade payables, tax payable, interest payable. Now these figures are just few and they are taken from two balance sheets. And then there is small information. Following information is also relevant. Net profit for the year, the income statement is not there so that's why the separately given, the profit for the year is 1 million. The depreciation for the year is 2.40 million. Then gain and sale of investment securities are 80. Interest charge to profit and loss account is 150. Income tax charge to profit and loss is 225. You need to prepare cash flow statement from operating activities using indirect method. For the direct method, you need a lot of information. Why we haven't seen in published accounts cash flow statement using direct method? Because for that matter, they need lots of data to work out direct method. But in direct methods, we are just using the two balance sheets and income statement. So let's see the answer, the company name, cash flow from operating activity. So see, we are just working on operating activity. We got profit before interest in tax and then we add depreciation, figures are given all. Less gain on sale of security, then we have decrease in inventory. Decrease inventory means you have sold the inventory and you got the money. Increase in accounts payable. It looks as if we have given the money. Actually, we have supplies them goods and services is as good as money. Then we have increase in sale payables. We have net cash flow from operation. And then we have three things to pay interest, tax and dividends. Again you need to work out. How much tax in liability, how much charge to profit and what is the remaining liabilities? The balance is paid. Similarly, about tax, opening liability plus charge to profit last account and closing balance what rest is paid. And dividend paid is again, we have to work out how much the retaining was, what was the profit for the year and what is the remaining balance. If there is a difference, then we assume that it is dividend paid. So net cash flow generated from operating it is 610,000 and alternatively it may be taken to the financial statements so far this dividend paid is concerned, otherwise rest is here. So let's see how those tax paid figure is worked out. Opening balance of tax payable plus charge to profit and last account. You know, we have given clearly that this is the opening balance and this is charge to the profit last account and there is a closing balance. So the difference you can find out that this is the tax paid. Interest paid is also similar, opening balance of interest or tax paid and then charge to profit last account and then the closing balance. And then we have dividend paid. Now this dividend paid is actually worked out out of the retained earnings. That how much was the retained earnings and what profit we have added and what are remaining retained earnings. The difference is your tax paid because we need to reconcile all these figures.