Refer to the exhibit.
DS is manufacturing company that uses an integrated accounting system.
The following payroll data is available for the month of August:
The Employers’ National Insurance for the period was $13,790.
An analysis of the wages is as follows:
Which of the following factors affect the budgeted cash flow:
(a) Funds from the issue of share capital
(b) Bank Interest on a long term loan
(c) Depreciation on fixed assets
(d) Bad debt write off
A . Factors (a), (b), (c) and (d)
B . Factors (a) and (b) only
C . Factor (a) only
D . Factors (b), (c) and (d) only
Answer: B