ABC Company Partial Direct Cash Flow Statement
Sales	100,000
Change in accounts receivable	-2,000
Cost of goods sold	-75,000
Change in inventory	-3,500
Change in accounts payable	3,000
Operating expenses	-19,000
Changes in accruals & other	2,000
Taxes paid	1,500
Interest expense	-3,500
Dividends	-500
Current maturities	-----
Capital expenditures	-23,000
Change in short-term debt	3,500
Change in long-term debt	13,000
Change in equity	------

Calculate the Cash From Sales figure.

Calculate the Cash Production Cost figure.

Calculate the Gross Cash Profit.

Calculate Net Cash After Operations.

Calculate Financing Costs.

Calculate Net Cash Income.

Calculate Cash After Debt Amortization.

Is Gross Cash Profit Positive or Negative?

Is Net Cash After Operations Positive or Negative?

Is Net Cash Income Positive or Negative?

Is Cash After Debt Amortization Positive or Negative?

Does capital expenditures exceed the amount available for Cash After Debt Amortization?