Balance Sheet Income Statement Cash Flow Items Opening Closing Cash 100 Revenue 100 Capital Expenditures 35 55 Receivables 50 Expense -50 Increase in NWC 10 PP&E / Depreciable Assets 200 Depreciation -20 Dividend payment 10 Total Assets 350 Interest Expense -5 Taxes -10 Debt 100 Net Income 15 Equity 250 Liabilities + SHE 350