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What should be reported in cash flow statement?

"A" Ltd having opening balance of $150,000 (WDV) in plant & machinery and opening balance of accumulated depreciation is $20,000.  Closing balance of P&M is $250,000 (WDV)  and closing accumulated depreciation is $50,000.  A part of the machinery sold for $12,000 during the year and the value of cost of machinery is $10,000 and accumulated depreciation on that machinery is $2000.   

What should be reported for1. purchase of machinery,2.sale of machinery &3. adjustment of depreciation (non cash adjustment) in operating activities

 

A.1. $130,0002. $8,0003.$30,000

B.1.$100,0002. $12,0003.$32,000

C.1.$140,0002. $10,0003. $30,000

D.1.$140,0002. $12,0003. $32,000

 

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Question added by Vijayabharathi Kalyanasundaram (ACMA - INDIA) , Finance Analyst , shell
Date Posted: 2015/08/10
Saidul Alam
by Saidul Alam , Accountant , Akhtar Al Balushi Trad. & Cont. L.L.C

According to me its answer is A.

If correct please reply.

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