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IAS7- Cash flow statement -Closing Balance USD1200
The ending balance USD1,200
Opening Balance 400$
+ operating Activities (Cash) 500$
Net Cash from O.A 900$
+ Cash from investing Activities 100$
Net Cash from investing Activities 1000$
- Cash from financing Activities (200$)
Net Cash balance at the end 800$
Since Net Cash Flows from all activities are Positive, add them in the opening cash balance to arrive at the ending cash balance.
So, Answer is USD1200.