Use the following data
a) profit after tax 45,000
b) depreciation 75,000
c) tax paid 25,000
d) interest paid 5,000
e) dividend paid 10,000
f) cash received from sale of building 40,000
g) sale of preferrence share 35,000
h) repurchase of ordinary shares 30,000
i) purchase of machinery 20,000
j) issuance of bond 50,000
k) debt retired through issuance of ordinary shares 45,000
l) paid off long term bank borrowings 15,000
l) profit on sale of building 20,000
requirements:
1. calculate cash flow from operating activities
2. calculate cash flow from investing activities
3. calculate cash flow from financing activities

Cash Flow from operating activities

a) Profit after tax                                                    45,000
b) Depreciation                                                      75,000
c) Tax Paid                                                             25,000
d) Interest paid                                                         5,000          150,000
                                                                                                

Cash Flow from Investing activities
f) Cash Received from sale of Building                  40,000
i) Purchase of Machinery                                       (20,000)
l) Profit on sale of building                                        20,000          40,000
                                                                                                   

Cash Flow from financing activities
e) Dividend paid                                                       (10,000)
g) Sale of Preferrence Share                                     35,000
h) Repurchase of Ordinary Shares                          (30,000)
j) Issuance of Bond                                                     50,000
k) Debt Retired through issuance of ordinary shares 45,000
l) Paid off long term bank borrowings                        (15,000)      75,000
Net change in cash                                                                     265,000