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Barry Limited Has the Following Figures in the Financial Statements

Question 2

Multiple Choice

Barry Limited has the following figures in the financial statements for the year ended 31 March 2019:
20192018££ Operating profit 225,000200,000 Loss on disposal of property 15,000 Nil  Depreciation charged in year 115,000130,000 Inventories 175,000158,000 Trade receivables 238,000252,000 Trade payables 365,000342,000\begin{array}{|l|r|r|}\hline & {2019} & {2018} \\\hline & £ & £ \\\hline \text { Operating profit } & 225,000 & 200,000 \\\hline \text { Loss on disposal of property } & 15,000 & \text { Nil } \\\hline \text { Depreciation charged in year } & 115,000 & 130,000 \\\hline \text { Inventories } & 175,000 & 158,000 \\\hline \text { Trade receivables } & 238,000 & 252,000 \\\hline \text { Trade payables } & 365,000 & 342,000 \\\hline\end{array} What is Barry Limited's cash inflow from operating activities for the year ended 31 March 2019 using the indirect method?


A) £271,000
B) £317,000
C) £347,000
D) £375,000

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