2014 Cash Flow (Indirect)

Cash, Beg
EBIT
Depreciation Expense
Interest Expense
Tax Expense
Decrease in Accounts Receivable
Increase in Inventory
Increase in Accounts Payable
Decrease in Notes Payable
Increase in Warranty Liability
Net Cash Flow from Operating Activities
Increase in Long-term Investments
Net Cash Flow from Investing Activities
Net Cash Flow from Financing Activities
Net Increase in Cash
Cash, End
2014 Cash Flow (Direct)
Cash, Beg
Cash Collections from Customers
Sales
Decrease in Accounts Receivable
Cash Paid to Suppliers
Cost of Goods Sold
Increase in Accounts Payable
Decrease in Notes Payable
Increase in Inventory
Cash Paid to Services/Others
Selling

116,000
190,000
46,700
(35,000)
(46,500)
3,000
(40,000)
22,300
(30,000)
3,000
113,500
(10,000)
(10,000)
103,500
219,500

116,000
1,150,000
3,000
766,667
(22,300)
30,000
40,000
43,333

Page 1 of 4

1,153,000

(814,367)

Gen. Admin
Depreciation
Interest
Tax
Increase in Warranty
Net cash Flow from Operating Activities
Cash Paid for
Long-term Investments
Net Cash flow from Investing Activities

150,000
(46,700)
35,000
46,500
(3,000)

(225,133)
113,500

(10,000)
(10,000)

Net Cash flow from Financing Activities

Net increase in Cash
Cash, End

103,500
219,500

Page 2 of 4

2015 Cash Flow (Indirect)

Cash, Beg
EBIT
Depreciation Expense
Interest Expense
Tax Expense
Decrease in Accounts Receivable
Increase in Inventory
Increase in Accounts Payable
Decrease in Notes Payable
Increase in Warranty Liability
Net Cash Flow from Operating Activities
Increase in Long-term Investments
Net Cash Flow from Investing Activities
Issuance of Capital Stock
Net Cash Flow from Financing Activities
Net Increase in Cash
Cash, End
2015 Cash Flow (Direct)
Cash, Beg
Cash Collections from Customers
Sales
Decrease in Accounts Recevibale
Cash Paid to Suppliers
Cost of Goods Sold
Increase in Accounts Payable
Decrease in Notes Payable
Increase in Inventory
Cash Paid to Services/Others
Selling
Gen. Admin

219,500
235,000
44,800
(35,000)
(60,000)
18,000
(30,000)
35,700
(60,000)
27,500
176,000
(86,000)
(86,000)
50,000
50,000
140,000
359,500

219,500
1,350,000
18,000
900,000
(35,700)
60,000
30,000
50,000
165,000

1,368,000

(954,300)

Depreciation
Interest
Tax
Increase in Warranty
Net cash Flow from Operating Activities
Cash Paid for
Long-term Investments
Net Cash flow from Investing Activities
Cash Received from
Issuance of Capital Stock
Net Cash flow from Financing Activities
Net increase in Cash
Cash, End

(44,800)
35,000
60,000
(27,500)

(237,700)
176,000

(86,000)
(86,000)

50,000
50,000
140,000
359,500