1. Prepare a Statement of Cash Flows from following information related to Internal Service Fund of City of Riyadh.

Purchase of Capital Assets	$ 50,000
Receipts from Customers	400,000
Payment to Suppliers	85,000
Cash Balance at the Beginning of the year	25,000
Operating Income	9,000
Depreciation	8,000
Decrease in Inventories	2,000
Increase in Account Payable	4,000
Interest Received	12,000