Each scenario is an event, such as extra depreciation, a credit sale, new debt or an impairment. Work out what happens to net income, the cash flow statement and both sides of the balance sheet, in pounds. The numbers and the tax rate change every time, so you have to do the working rather than remember an answer.
Type increases as positive numbers and decreases as negative ones, such as -45. You can also type "down 45" or "no change".
1. Income statement: find the change in pre-tax income, take off tax, and you have net income.
2. Cash flow statement: start from net income, add back non-cash items, adjust for working capital, then add investing and financing flows.
3. Balance sheet: cash from the cash flow statement plus other asset changes must equal liabilities plus equity. Net income flows into retained earnings.