CBA COMPANY

STATEMENT OF CASH FLOW

FOR THE YEAR ENDED 2019

Cash Flow from operating activities

Net Income 196,000

Add: non cash expenses
Increase in accumulated depreciation 60,000

Adjust for movement in working capital

Increase in Inventory
Increase in Accounts Payable (240000)
Increase Interest Payable 90,000
Increase in Accrued Expenses 40,000
Decrease in Prepaid Expense 50,000
Increase in Accounts Receivable (260000) 250,000

Net Cash Provided by Operating Activities (54000.00)

Cash Flow from Investing Activities

Subtract
Increase in long term investment (20000)
Increase in PPE (530000)
Net Cash used in Investing Activities (550000)

Cash Flow from Financing Activities

Add:
Notes Payable 500,000

Subtract:

Net Cash Provided (used) in Financing Activities 100,000

Net increase(decrease) in cash 200,000
Beginning Cash Balance 150,000
Ending Cash Balance 350,000
(104000)