task 5 part c. inventories have decreased from 4700 to 4200 so a difference of 500 which added onto 7300 trade receivables have increased from 3400 to 3600 so a difference of 200 which is deducted from 7300 trade payables have decreased from 1600 to 1500 so a difference of 100 which is deducted to 7300
Comments
Parent 370
250-190=60*70%=42
inter-company transaction = -4 this is from 60,000-40,000/5
Answer = 408
inventories have decreased from 4700 to 4200 so a difference of 500 which added onto 7300
trade receivables have increased from 3400 to 3600 so a difference of 200 which is deducted from 7300
trade payables have decreased from 1600 to 1500 so a difference of 100 which is deducted to 7300
therefore 7300+500-200-100 = 7500