The statement of cash flows
. At 1 December 2020, Sarah had trade receivables of £11,342. During the financial year to 30 November 2021, Sarah made sales on credit to her customers of £105,688. At 30 November 2021, Sarah's customers owed her £14,505. How much cash did Sarah receive from customers in the financial year ended 30 November 2021?

. Hitesh trades with his customers on both cash and credit terms. During the financial year to 30 April 2021, Hitesh made cash sales totalling up to £25,384. His credit sales to customers during the year to 30 April 2021 amounted to £89,467. At 30 April 2021, Hitesh's customers owed him £7,865 while his trade receivables at the start of the financial year to 30 April 2021 stood at £8,375. How much cash did Hitesh receive from customers in the financial year ended 30 April 2021?

. Martha's accounting records for the year ended 30 November 2021 and 30 November 2020 present the following figures:


 

2021

2020

Sales

225,249

220,632

Trade receivables at 30 November

32,618

38,247

Sales returns

7,350

6,421



How much cash did Martha generate from sales during the financial year ended 30 November 2021?

. At 30 June 2020, Roberto had trade receivables of £44,146. During the financial year to 30 June 2021, Roberto made sales on credit to his customers of £392,779. At 30 June 2021, Roberto's customers owed him £47,624. During the financial year ended 30 June 2021 Roberto wrote off an irrecoverable debt of £5,331. How much cash did Roberto generate from sales in the financial year ended 30 June 2021?

. At 30 September 2021, Tina's customers owed her £33,845 for goods supplied. During the year to 30 September 2021, Tina made total sales of £351,927. Discounts allowed but not taken up by her customers during the year amounted to £6,452. At 30 September 2020, Tina was owed £37,664 by her customers. How much cash did Tina generate from sales in the financial year ended 30 September 2021?