As a business owner, how does the use of a cash flow statement benefit you? In what ways is a cash flow statement similar to one's personal budget? Explain. Select two companies within the same industry. Using Yahoo Finance or a similar site, evaluate the firms' cash flow statements for the past 3 years. Here are some areas to focus on: What do the ending cash balances reflect? Is the trend moving in a positive direction? Would you invest in one of these firms based on what you have evaluated? Divide the operating cash flows by total debt. Does this figure appear to be high? If so, then the company is in a healthy financial position