Soorya Law Ltd

question 24

Essay

Soorya Law Ltd.'s policy is to report all cash inflows from interest and dividends in the investing section and cash outflows arising from interest and dividends in the financing section. Soorya Law's activities for the year ended December 31, 2019 included the following:
• Sold an investment at FVPL for $11,000. The book value of this investment, which was held to meet short-term cash commitments, was $11,000.
• Sold an investment at FVOCI for $27,000. The cost of the investment was $27,000.
• Borrowed $120,000 from the bank for investment purposes.
• Sold equipment for $63,000 that originally cost $80,000. The net book value of this item at time of sale was $54,000.
• Received $5,000 in interest and $5,000 in dividends on sundry investments.
• Paid $4,000 interest on the investment loan.
• Acquired land and buildings valued at $450,000 by paying $150,000 cash and issuing ordinary shares for the balance.
• Bought $350,000 in bonds at a premium, paying $305,000 cash.
Required:
a. Prepare the cash flows from investing activities section of the statement of cash flows.
b. Identify how the activities listed above that are not investing activities would be reported in the statement of cash flows assuming that the statement is prepared using the indirect method.

Understand the concept and application of nucleophilic carbon species in carbohydrate chemistry.

Gain knowledge on how disaccharides interact with chemical tests like Tollin's test.

Identify and differentiate types of glycosidic linkages in carbohydrates.

Learn the structural elucidation methods for carbohydrates using chemical reactions (e.g., Ruff degradation, Kiliani-Fischer synthesis) and their interpretation.

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Definitions:

Water-soluble

A characteristic of substances that can dissolve in water, making them capable of being transported or utilized in various biological and environmental processes.

Fertilizer

A chemical or natural substance added to soil or land to increase its fertility, promoting plant growth.

Excessive Growth

An unsustainable increase in the size or number of something, often leading to negative consequences such as environmental degradation or economic instability.

Algae

A diverse group of aquatic organisms capable of photosynthesis, often considered the base of many aquatic food webs.