 Let's see a full-fledged question how the cash flow statement is prepared. Let's see the question first. You see, there are two balance sheets. So we have a question that the company's name, the comparative balance sheets of two years, cash flow, cash balance, opening, closing. Similarly in receivables, similarly in inventories and plant and equipment and accumulated depreciation. Now look here in this question. We have one figure of plant and equipment but not necessarily some other question you may find three, four items of plant and equipment. Then we have a liability side, accounts payable, accrued expenses, bonds payable, share capital and the retained earnings. So this is a comparative, small question, a comparative balance sheet. And then we have a small income statement, sales and we have gain on sale of plant, part of plant sold during the period. So there is a gain on it. So it is added to income. Then cost of goods sold. Then we have operating expense excluding depreciation because depreciation given separately and income tax and interest. See what I did basically, this is a small question and I kept in mind that the things should be simple so that you can have the idea first how these statements are prepared. Then there are some additional information. In additional information, new plant assets costing 92,000 was purchased for cash during the year. So that is straight away a cash outflow of investing activity. But do remember, he said you have sold part of your plant and you made a gain on it. So we need to find out how much plant was sold and what amount you collected. So down here investment was sold at cost. If there is a decreasing investment, it means you have sold it. Now again question arise at what price? That is the important thing. So again we see that he said cost. It means there is no profit on the sale of this investment. The plant costing 47,000 was sold for 8,750. Now again of the 8,750. Then we need to work out basically how much depreciation and what was the book value when we have sold this plant. Cost is there. But we have to find out what will be the book value of that asset, carrying value of that asset at the time of sale. The cash dividend of rupees 78,395 was declared. Now it's a huge amount basically that you have given a lot of money to the shareholders. And now we prepare cash flow statement using indirect method and then prepare a cash flow statement using direct method. So we will see how these three statements are going to be prepared. Thank you very much.