Auto Cafe Cash Flow from Operations (during month) HKD (000) Intial Capital Cash Sales SO A. TOTAL CASH ON HAND $15,900 Cash Out Flow HKD(000) Pre-open expense $2,300 $2,300 Employees' Wages and Salaries 0.25 $150 $175 $200 $225 $250 $262.5 $275 $287.5 $313 $2,137.5 $3,750 $3,975 Advertising and Promotion 0.1 $60 $70 $80 $90 $100 $105 $110 $115 $125 $855 $1,500 $1,590 Cost of Good Sold 0.2 $120 $140 $160 $180 $200 $210 $220 $230 $250 $1,710 $3,000 $3,180 Rent Fixed $200/month $200 $200 $200 $200 $200 $200 $200 $200 $200 $2,400 $3,000 $3,600 Utilities 0.1 $60 $70 $80 $90 $100 $105 $110 $115 $125 $855 $1,500 $1,590 Tech Maintenance 0.02 $12 $14 $16 $18 $20 $21 $22 $23 $25 $171 $300 $318 Misc Expense 0.02 $12 $14 $16 $18 $20 $21 $22 $23 $25 $171 $300 $318 Consumable Expense 0.01 $6 $7 $8 $9 $10 $10.5 |$11 $11.5 $12.5 $85.5 $150 $159 B. TOTAL EXPENDITURES $620 $690 $760 $830 $900 $935 $970 $1,005 $1,075 $10,685 $13,500 $14,730 Net Cash Flow hkd (000) $2,100 -$20 $10 $40 $70 $100 $115 $130 $145 $175 $2,865 $1,500 $1,170 Cash B/F $2,100 $2,100 $2,080 $2,090 $2,130 $2,200 $2,300 $2,415 | $2,545 $2,690 $0 $2,865 $4,365 Cash C/F $2,080 $2,090 $2,130 $2,200 $2,300 $2,415 $2,545 $2,690 $2,865 $2,865 $4,365 $5,535