Cash Flow Computations

From the following selected data, compute:

1. Net cash flow provided (used) by operating activities.
2. Net cash flow provided (used) by investing activities.
3. Net cash flow provided (used) by financing activities.
4. Net increase (decrease) in cash during the year.
5. The cash balance at the end of the year.

Cash receipts from:
Customers . . . . . . . . . . . . . . . . . . . . . $270,000
Investments by owners . . . . . . . . . . . 54,000
Sale of building . . . . . . . . . . . . . . . . . 90,000
Proceeds from bank loan . . . . . . . . . . 60,000

Cash payments for:
Wages . . . . . . . . . . . . . . . . . . . . . . . . $ 82,000
Utilities . . . . . . . . . . . . . . . . . . . . . . . 3,000
Advertising . . . . . . . . . . . . . . . . . . . . 4,000
Rent . . . . . . . . . . . . . . . . . . . . . . . . . 36,000
Taxes . . . . . . . . . . . . . . . . . . . . . . . . 67,000
Dividends . . . . . . . . . . . . . . . . . . . . . 20,000
Repayment of principal on loan . . . . . 40,000
Purchase of land . . . . . . . . . . . . . . . . 106,000
Cash balance at beginning of year . . . . $386,000

Dear shannon36

I Hope the solution is

Income				
Sales			270000			

Expenditure				

Wages			82000			
Utilities		3000			
Advertising		4000			
Rent			36000			
Total			125000			
Net Profit		145000			
Taxes			67000			
Profit after tax	78000			



				
				
Cash Flow				
Sources				
				
Income			78000	Profit after taxes		
Capital			54000	Investment by Owners		
Sale of Fixed assets	90000	Sale of Building		
Bank Borrowing		60000	Proceeds from Bank Loan		
Total			282000			
Uses				
Decrease in Loans	40000	Repayment of Principal on Loan		
Purchase of Fixed assets106000	Purchase of Land		
Drawings		20000	Dividends		
Total			166000			
				
Net Surplus / (Deficit)	116000			
				
Opening balance		386000			
				
Closing Balance		502000			

With respect to your specific questions the answers are given respectively.

1=A				
2=C-F=(16000)				
3=D-E=20000				
4=116000				
5=502000				


Warm regards