Post Utme Ui 2017 Accounting Question 30

A company uses the cash basis of accounting. During the year, it had the following transactions: Jan 1: Cash 100,000 Jan 15: Sales 50,000 Feb 1: Purchases 30,000 Feb 20: Sales 70,000 Mar 1: Purchases 40,000 Mar 25: Sales 80,000 Apr 1: Purchases 50,000 Apr 20: Sales 90,000 May 1: Purchases 60,000 May 25: Sales 100,000 Jun 1: Purchases 70,000 Jun 20: Sales 110,000 Jul 1: Purchases 80,000 Jul 25: Sales 120,000 Aug 1: Purchases 90,000 Aug 20: Sales 130,000 Sep 1: Purchases 100,000 Sep 25: Sales 140,000 Oct 1: Purchases 110,000 Oct 20: Sales 150,000 Nov 1: Purchases 120,000 Nov 25: Sales 160,000 Dec 1: Purchases 130,000 Dec 20: Sales 170,000 What is the net cash flow for the year?