A]Briefly discuss the three categories of firms cash flow

B]A firm has gathered the folloring data for its year ended 2O19 and 2O2O operations.Based on the following information ,please calculate the operating cash flow and free cash flow for the year ended 2O2O

	2O19	2O2O
Depreciation		3 OOO
EBIT		3O OOO
Internet Expenses		3 OOO
Taxes		8 OOO
Cash	21 OOO	24 OOO
Account receivable	39 OOO	45 OOO
Inventory	27 OOO	3O OOO
Net fixed assets	22 OOO	24 OOO
Account payable	25 OOO	3O OOO
Notes payable	5O OOO	42 OOO
Accruals	1 OOO	2 OOO

C]Semi Putra Corporation reported sales of $5O OOO in June and $6O OOO in July.The forecast for August ,September ,October,November and December sales are $65 OOO,$72 OOO,$65 OOO,$59 OOO and 56 OOO respectively.The initial cash balance on September 1 is $3OOO and a minimum of $ 1O OOO should be kept.Use the given information to cmpile a cash budget for the month of Septmeber ,October,November, December and interpret the result. - Semi Putra predicts that 1O% of its sales will be cash sales and collection were5O% in the firstmonth,3O% in the second month and remaining 1O% will be collected in the third month following the sales. -Semi Putra are expected to receive $5OO of dividends from investment in every 4 months.[three times a year].The first dividend payament was received in January. -The Actual or expected purchases are 6O% of sales where 15% are paid in cash,65% are paid one month later and the rest is paid two months after purchase. -Cash dividends of $8OOO are declared and will be paid twice a year in March and September. -Monthly rent is $2 OOO -Taxes of $ 6 5OO are due on September -Associal equipment costing of $2 3OO in credit and scheduled to be paid for in a cash in October. -Long term loan repayment of principal pf $ 1OOO are paid in every month -Investment payment of $15OO it due in Novemebr -Wages and salaries are 5 % of sales in every month plus $1OO