While solving the problem on Fund Flow Statement if there is no adjustment for "Provision for Taxation" and "'Proposed Dividend'" then
1
The difference between the opening balance and closing balance is transferred to the Profit and Loss Adjustment Account
2
The difference between the opening balance and closing balance is considered as the amount paid during the year
3
An amount equal to the opening balance will be treated as amount paid and an amount equal to the closing balance will be treated as provision.
4
More than one of the above
5
None of the above