Below are summary cash flow statements for three roughly equal-sized companies. ($ millions) A B C Net cash flows from operating activities (312 ) (312 ) 324 Net cash used in investing activities (912 ) (42 ) (102 ) Net cash from financing activities 1,320 234 (252 ) Cash balance at beginning of year 162 162 162

Company	A (million)	B (million)	C (million)
End-of-year cash balance