Apple Inc. prepares the following cash budget for the month of September:

Item	Amount ($)
Beginning Cash Balance	30 billion
Cash Receipts (Sales)	60 billion
Cash Payments (Expenses)	40 billion
Ending Cash Balance	? billion

Required:

• Calculate the ending cash balance for Apple Inc.
• Prepare a cash flow statement.
• Analyze the impact of a 10% decrease in cash receipts on cash balance.
• Determine the net cash flow from operating activities.