Net cash flow provided (used) by operating activities.
Net cash flow provided (used) by investing activities.
Net cash flow provided (used) by financing activities.
Net increase (decrease) in cash during the year.
The cash balance at the end of the year.
Cash receipts from:

Customers
$270,000

Investments by owners
54,000

Sale of building
90,000

Proceeds from bank loan
60,000





Cash payments for:

Wages
$ 82,000

Utilities
3,000

Advertising
4,000

Rent
36,000

Taxes
67,000

Dividends
20,000

Repayment of principal on loan
40,000

Purchase of land
106,000

Cash balance at beginning of year
$386,000