Cash flow from Operating Activities

Cash received from customers for goods sold Php 990,000.00

Cash payment to suppliers (80,800.00)
Salaries paid to employees (60,600.00)
Payment for rent (46,500.00)
Net cash generated by operating activities Php 882,900.00
Cash flows from Investing Activities
Cash payment for the purchase of machinery (150,900.00)
Net cash used in investing activities (Php 150,900.00)
Cash flows from Financing Activities
Cash received due to bank loan Php 800,000.00
Cash payment for short-term borrowings (150,000.00)
Capital, March 1 250,000.00
Cash collection on long-term note receivable 55,500.00
Net cash generated by financing activities Php 955,500.00
Net increase(decrease) in cash and cash Php 1,795,500.00
equivalents
Cash and cash equivalents at the beginning of Php 1,670,000.00
the accounting period March 1, 2015
Cash and cash equivalents at the end of the Php 3,465,500.00
year December 31, 2015

ABC Company
Statement of Cash Flow
For the year ended December 31, 2015