Operating Activities

Net Credit Sales 4,000,000.00

Add: Accounts Receivable, beg 840,000.00
Total 4,840,000.00
Less: Accounts Receivable, end 580,000.00
Cash collections from customers 4,260,000.00

Cost of Goods Sold 3,200,000.00

Add: Inventory, end 420,000.00
Accounts Payable, beg 530,000.00 950,000.00
Total 4,150,000.00
Less: Inventory, beg 660,000.00
Accounts Payable, end 440,000.00 1,100,000.00
Cash purchases 3,050,000.00

Expenses 520,000.00
Add: Prepaid Expenses, end 50,000.00
Accrued Expense, beg 140,000.00
Depreciation 60,000.00 250,000.00
Total 770,000.00
Less: Prepaid Expenses, beg 100,000.00
Accrued Expense, end 130,000.00 230,000.00
Cash payment for expenses 540,000.00

Investing Activities
Long term investment, beg 80,000.00
Less: Long term investment, end -
Cash received from sale of long term investment 80,000.00

Property, plant and equipment, beg 1,130,000.00

Less: Property, plant and equipment, end 600,000.00
Cash received from sale of PPE 530,000.00

Financing Activities
Share capital, beg 1,200,000.00
Less: Share capital, end 900,000.00
Cash payment to shareholders 300,000.00

Note payable - long term debt, beg 500,000.00

Less: Note payable - long term debt, end -
Cash payment for long term liablity 500,000.00

Retained earnings, beg 560,000.00

Add: Dividends payable, beg 70,000.00
 Net Income 280,000.00 350,000.00
Total 910,000.00
Less: Retained earnings, end 330,000.00
Dividends payable, end - 330,000.00
Cash payment for dividends 580,000.00
 Volkswagen Company
Statement of Cash Flows
For the Year Ended December 31, 2018

Operating Activities
Cash collections from customers 4,260,000.00
Cash purchases -3,050,000.00
Cash payment for expenses -540,000.00
Net cash provided from operating expenses 670,000.00

Investing Activities
Cash received from sale of long term investment 80,000.00
Cash received from sale of PPE 530,000.00
Net cash provided from investing expenses 610,000.00

Financing Activities
Cash payment to shareholders - 300,000.00
Cash payment for long term liablity - 500,000.00
Cash payment for dividends - 580,000.00
Net cash used from financing activities - 1,380,000.00
Decrease in cash - 100,000.00
Add: Cash, beg 300,000.00
Cash, end 200,000.00