CF from operating activities

Net Income 260,000.00

Adj
Depn Exp 100,000.00
Loss on Sale 20,000.00
Increase in inventory -10,000.00
Decrease in AR 10,000.00
Increase in AP 90,000.00
Decrease in AL -20,000.00
Net cash provided in operating activity 450,000.00

CF from investing activities

Purchase on eqpt -1,400,000.00
sale of eqpt 740,000.00
Net cash provided (used) by investing activities -660,000.00

CF from financing activities

Additional investment 320,000.00
Withdrawal -230,000.00
Issuance of NP 440,000.00
Payment of NP -130,000.00
Net cash provided (used) by financing activities 400,000.00

Increase (decrease) in cash 190,000.00

Cash Beginning 30,000.00
Cash Ending 220,000.00
 840000
530000
310000 -130,000.00

720000
1400000
2120000
-100000
2020000
1260000
760000 740000

690000
340000
350000
260000
90000
320000