ABC Corporations accountants prepared the following financial statement for the year ended 2023.

ABC Corporation
Income Statement 2023

Revenue	Tk. 797
Expenses	Tk. 576
Depreciation	Tk. 92
Net income	Tk. 129
Dividends	Tk. 97

ABC Corporation
Balance Sheet December 31

Assets	2022	2023
Cash	Tk. 63	Tk. 84
Other current assets	Tk. 175	Tk. 192
Net fixed assets	Tk. 398	Tk. 417
Total assets	Tk. 636	Tk. 693

Liabilities and Equities

Accounts payable	Tk. 129	Tk. 146
Long-term debt	Tk. 155	Tk. 163
Stock holders equity	Tk. 352	Tk. 384
Total liabilities and equity	Tk. 636	Tk. 693

Required :

(i) Explain the change in cash during 2023.
(ii) Determine the change in net working capitals in 2023.
(iii) Determine the cash flow generated by the firms assets during 2023.