Cash Flow Statement:

SAS Incorporated
Statement of cash flows
For the month ending December 31, 2022

Particulars Notes
Cash flows from Operating Activities $
Net Income
Non-cash expenses adjustments:
Depreciation Expense
Working Capital changes:
Accounts Receivable
Accounts Payable
Total Cash flows from Operating Activities: A

Cash flow from Investing Activities:

Cash paid to purchase equipment
Cash paid to purchase land
Total Cash Flow from Investing Activities: B

Cash flows from financial Activities:

Cash received from issuance of shares
Cash received from the bank loan
Cash paid for dividends
Total Cash flows from financial Activities: C

Net change in cash during the period = A+B+C

Cash balance on December 1, 2022
Cash balance on December 31, 2022 $