The Following Extracts Come from Ben’s Balance Sheets at 31

Multiple Choice

The following extracts come from Ben’s balance sheets at 31 May 20X1 and 20X2 are as follows:

Three of the following six statements are correct: Between 20X1 and 20X2:
1. There has been a decrease in working capital.
2. There has been an increase in working capital.
3. There has been a cash outflow in respect of debtors.
4. There has been a cash inflow in respect of debtors.
5. There has been a cash inflow in respect of stock.
6. There has been a cash outflow in respect of stock.
Which three statements are correct?

A) 2, 3 and 5
B) 2, 3 and 6
C) 1, 4 and 5
D) 1, 4 and 6