cash flow

I can’t give you a full answer for the additional point b) – you haven’t given me enough information

However, of the cost of 150,000 for the new TNCA, only 100,000 has been paid in cash, so only that 100,000 (and not the full amount of 150,000) will be shown as an outflow within investing activities

Creditors (payables) has increased to 725,000 from a figure of 653,000 but of that increase 50,000 is accounted for by the amount still owing to the TNCA supplier so, of the movement of 72,000, only 22,000 will be shown as an increase in payables within the operating activities section of the statement of cash flows

Additional information in point c) doesn’t make any sense to me

There is a fall in the values of the investments shown on the statement of financial position to an amount of 150,000 from last year’s figure of 310,000

That’s a decrease of 160,000 but you tell me only about a fall in value of 23,000

I can only assume that:

we started with 310,000
there is a fall in value of 23,000
I can only assume that we sold investments that had a carrying value of 137,000 (but you don’t tell me about that!)
and that leaves us with investments with a carrying value of 150,000

However, you DO say that the falling investments are shown at a value of 14,000 in the statement of financial position but that the fall in not reflected in the statement of profit or loss

So here’s the accounting entry:

Dr ????????
Cr Investments 23,000

Where is the debit of 23,000 to reflect that fall in value?

That’s the best I can do with the limited amount of information that you have shared with me!