Answer:
<em>Cash generated for the year:</em>   348,793
ending cash:    394,513
Explanation:
<u>Operating Activities:</u>
Net Income     288,646
depreciation <u>   164,592  </u>
adjusted          453,238
change in Working capital:
AP decrease             3,759
Tax Payable               4,775
AR increase              (8,331)
Inventory increase <u>  (11,176)  </u>
total change            (10,973)
<em>cash generated from operating activities  442.265</em>
<em />
<u>Investing Activities</u>
proceed from land        35,560
purchase of building  (293,624)
<em>cash used from investing activities 258,064</em>
<u></u>
<u>Financing Activities</u>
issuance of shares    203,200
TS purchase                (26,416)
dividends paid             (12,192)
<em>cash generated from financing activities  164,592</em>
<em />
<em>Cash generated for the year:</em>   348,793
beginning cash                             45,720
ending cash                                 394,513