 Now let's prepare the solution of cash flow statement. Now let's see cash flow from operating activities. Profit before interest in tax, then we add depreciation, we add amortization. Now this is the difference between those non-current assets. And gain on sale of equipment is added in the income statement, so we are removing from there because we have taken the whole amount as an inflow in the investing activities. Then we have again working capital things. Receivers are decreasing, it means we are paying them. Decrease in prepaid and decrease in inventory, so these are collection from the inventory is decreasing, it means we are selling and we are getting money. Similarly, if our prepaid expenses are reducing, it means we are getting money. So again as I said in this case, you just keep in mind that the assets increase in working capital, the assets increase, our outflows are there and if they are less, then inflows are there. Or liabilities, if our liabilities are increasing, then inflows are there and if the liabilities are decreasing, then outflows are there. This is the formula, that is the only way, otherwise you will get confused here and there. So just keep in mind this thing. Increase in trade payables and then we have total cash generated from operating activities, which is 88, 850,000. Positive, it's a huge amount, look at this. Then finance charge paid and income tax paid. So the net cash flow from operating activities are 68,400. 68,400. Now we have cash flow from investing activities. We have purchased of non-current assets, 44,000 and we have sale of non-current assets of 9,800. Then cash flow from financing activity. You can see we got a loan redeemed, we paid back. So that is outflow. Similarly, paid the dividends as well. So that is again outflow. So now if you take all three activities together, operating, investing and financing. So your net cash flow during the year is positive 14,700. And if you add into it the opening balance of cash and investment, short-term investment, both. So total is 20,500. So closing balance is cash plus investments, short-term investments. So that is the important thing that when we have a short-term investment, we put together. Sometime what we do, we prepare a separate statement. These are our cash and cash equivalent in the beginning and these are the cash and cash outflow at the close. So what do we do? Then we add that total and find out what is the balance, closing balance is there. So it agrees. So if you look into the balance sheet, you will come across cash and investments together. If you add them, you got 35,200. Now the working. In fact, that is important that how to get these figures. According to depreciation ending balance, add depreciation less opening balance. So you got the depreciation for the year. Or what we do normally, we prepare a larger account that we say accumulated depreciation. On the left-hand side, we got the opening balance and on the right-hand side, we got the closing balance. And what we charge to the profit and loss account, then you find out how much provision is made. Then working number two, payment for taxes. Opening balance plus provision for the year, less closing balance. As I said in the equation, that is how we can find out how much tax is paid. Property plot and equipment, similarly, opening balance, then sale of equipment, the balance. And now the closing is 159, so why it is increased because of you bought 44,000.