WERNA PEREZ, Attorney-at-law

Statement of Cash Flows

For the Month ended July 31, 2018

Operating Activities:
Net Income ₱26,320.00
Professional fee
Add(deduct) Adjustments:
Increase in notes receivable -21,200.00
Increase in Prepaid insurance -1,860.00
Increase in Office supplies -30,050.00
Increase in Accounts Payable 137,000.00
Net Cash from Operations ₱110,210.00

Financing Activities:
Owner's Contribution ₱210,000.00
Owner's Withdrawal 0.00
Net Cash from financing 210,000.00

Investing Activity:
Purchase of Equipment ₱147,000.00
Net cash from investing -147,000.00
Net increase in cash ₱173,210.00
Add: Cash, Beginning 0.00
Cash, July 31, 2018 ₱173,210.00