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Enigma has the following financial information: Net Income $70,000 Taxable Income (EBT) $100,000 Interest Expense $20,000 Depreciation Expense $15,000 Tax Expense $30,000 Increase in Current Assets $20,000 Increase in A/P and Accruals $10,000 Decrease in Gross Fixed Assets $100,000 No changes were made in interest payable or taxes payable. Based on the information in the table above, what is Enigma's cash flow from operations?
A) $85,000
B) $100,000
C) $105,000
D) $75,000
Prepare all consolidation adjustment entries required to prepare the consolidated financial statements as at 30 June 2011. Provide a brief heading for each adjustment that you prepare.
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