Can anyone help me respond/answer to Parts A through C of I. Accounting Workbook of the Guideline and Rubric you see above, please? It would be nice if you would show the step by step work and explanation to what I must do to perform the adjusting journal entries found on the Financial data area of the Instructions area of Milestone 1.

ACC 308 Milestone One Guidelines and Rubric Overview: For Milestone One, which is due in Module Three, you will create adjusting entries for various situations, prepare annual financial reports, calculate ratios, and develop a brief report for management explaining accounting ratios and the effects of interest rates on the future value of money. You will build on this milestone in subsequent modules leading up to the final project. Prompt: First, review the Final Project Scenario document and the accompanying workbook. Using your review of the scenario, develop a management analysis brief that addresses the critical elements indicated below. Use information from your accounting workbook to support your claims in the management analysis brief 1. Note: Milestone One is a draft of some critical elements of the final project. Note that the management analysis brief corresponds to the management analysis memo in the final project. Specifically, the following critical elements must be addressed: Accounting Workbook: Your accounting workbook must include appropriate calculations, ratios, and notes: A. Create adjusting entries for financial statement preparation. B. Create an adjusted trial balance for financial statement preparation. C. Prepare financial statements for determining the company's financial position. D. Calculate ratios for determining the company's financial health. Management Analysis Brief: Your management analysis brief should explain financial information to management. Provide evidence from your accounting workbook to support your ideas when applicable. A. Assess the company's financial health based on ratio analyses presented in the accounting workbook. B. Compare ratio analysis to trends in financial ratios over time for illustrating their impact, providing examples to support your claims. C. Summarize the effects of different compounding periods and interest rates on future value of money. Rubric Guidelines for Submission: Your accounting workbook must be submitted as a Microsoft Excel document, and your management analysis brief should be a 1- to 2-page Microsoft Word document with double spacing, 12-point Times New Roman font, and one-inch margins. II. Critical Elements Proficient (100%) Needs Improvement (75%) Accounting Workbook: creates adjusting entries for Creates adjusting entries but Adjusting Entries financial statements preparation entries are inaccurate Not Evident (0%) Does not create adjusting entries Value 13.5 ACC-308-Final-Project-Scenario 1 1 Overview:-You-just-began-a-position as a financial-accountant-at-Peyton-Approved. In this role,-your-first-task-is-to. prepare the company's financials-for-the-year-end-audit. Additionally, the company-is-interested-in-expanding.its. business-within-the-next-year. They-would-like-your-support-in-assessing their ability-to-meet-their-goals. 1 Refer-to-the-data-below-and-use-the-Final-Project-Workbook-that-includes the income-statement, balance sheet, retained earnings.statement-and-cash-flow.statement to complete-the-final-project-and-associated-milestones. 1 1 Peyton.Approved-Financial-Data:-Preliminary-Financial Statements have already been prepared (2017-statements-in-the- Final-Project-Workbook).--Final-adjusting.entries have not yet been made.-See-table-for-possible adjustments-that- indicate-what-will-be-recorded-at-12/31/17-(fiscal-year-end).Use the following-to-complete.year-to-year-documentation. and-notes-for-managing.depreciation, inventory, and long-term-debt.- 1 1 1.+ A-supplier-shipped-$3,000-of-ingredients-on-12/29/17.-Peyton-receives-an-invoice-for-$3,175-for-the. goods and freight of $175, all-dated-12/29/17.-Goods-wereshipped-FOB-supplier's warehouse. 2. At-12/31/17,-Peyton-has-$200-worth-of-merchandise-on-consignment-at-Bruno's-House-of-Bacon.. 3.+On-12/23/17,-Peyton-received $1,000.deposit-from-Pet-Globe-for-product-to-be-shipped-by-Peyton.in. the second week of January. 4.+On-12/03/2017, a-mixer-with-a-cost-of-$2,000, accumulated-depreciation $1,200,-was.destroyed by a forklift..As.of:12/23/17, insurance company has agreed to pay $700-in January, 2018, for accidental. destruction. For-notes-to-the-financial-statements and Management Analysis-Memo, consider the following: 1 Peyton-Approved-uses-the-following accounting practices: 1 1 + Inventory::Periodic,-LIFO-for-both-baking and merchandise Equipment:-Straight-line-method-used-for-equipment 1 Business-Financing Information: Use this information-to-calculate interest-rates-and-insurance-information, and-to- assess-their-impact-on-the-company's financial-obligations: 1 1 6%-interest.note.payable-was-made-on-Jan-31, 2017, and is due.Feb 1, 2019.4 +5-year-loan-was-made-on-June-1, 2016. Terms-are-7.5% annual-rate, interest-only-until-due date. Insurance::Annual-policy.covers 12 months, purchased-in-February, covering-March-2017-to-February 2018.-No. monthly adjustments have been made. A B C D E F G H j K 17 18 ITEMS TO COMPLETE FOR THIS MILESTONE (Blue Tabs): 19 20 GENERAL 21 You just began a position as a financial accountant at Peyton Approved. In this role, your first task is to prepare the company's financials for the year- end audit. Additionally, the company is interested in expanding its business within the next year. They would like your support in assessing their 22 ability to meet their goals. 23 TRIAL BALANCE 2017 TAB 24 25 26 27 Using the Peyton Approved financial data (see bottom of page): Create the necessary adjusting journal entries. Use the REF column to reference the entry to each event Complete the adjusted trial balance 28 29 30 REVISED FINANCIAL STATEMENTS 31 32 33 34 Using the preliminary financial statements (yellow tabs) and the Trial Balance 2017, prepare the following statements: Balance Sheet (BS 2017 Revised tab) Income Statement (IS 2017 Revised tab) Retained Earnings Statement (RE 2017 Revised tab) Statement of Cash Flows (CF 2017 Revised tab) 35 36 49 50 51 52 PEYTON APPROVED FINANCIAL DATA 53 Preliminary Financial Statements have already been prepared (2017 statements in the Final Project Workbook). Final adjusting entries have not yet been made. See table for possible adjustments that indicate what will be recorded at 12/31/17 (fiscal year end). Use the following to complete year-to-year documentation and notes for managing depreciation, inventory, and long-term debt. 54 55 1. A supplier shipped $3,000 of ingredients on 12/29/17. Peyton receives an invoice for $3,175 for the goods and freight of $175, all dated 12/29/17. Goods were shipped FOB supplier's warehouse. 56 57 58 2. At 12/31/17, Peyton has $200 worth of merchandise on consignment at Bruno's House of Bacon. 59 60 3. On 12/23/17, Peyton received a $1,000 deposit from Pet Globe for product to be shipped by Peyton in the second week of January. 61 4. On 12/03/2017, a mixer with cost of $2,000, accumulated depreciation $1,200, was destroyed by a forklift. As of 12/23/17, insurance company has agreed to pay $700 in January, 2018, for accidental destruction. 62 63 A B D E K L . N P Q R 1 2 3 F G H PEYTON APPROVED TRIAL BALANCE As of December 31, 2017 Instructions Milestone 1 4 5 Adjusting entries Dr Cr ref ref 6 7 Unadjusted trial balance Dr Cr 67,520.04 68,519.91 Adjusted trial balance Dr Cr 67,520.04 68,519.91 8 9 10 15,506.70 1,238.07 15,506.70 1,238.07 11 12 13 Cash Accounts Receivable Other Receivable - Insurance Baking Supplies Merchandise Inventory Consignment Inventory Prepaid Rent Prepaid Insurance Misc. Supplies Baking Equipment Accumulated Depreciation Customer Deposit Accounts Payable Wages Payable Interest Payable Notes Payable 2,114.55 2.114.55 170.49 14,000.00 2,114.55 2.114.55 170.49 14,000.00 15 16 17 1,606.44 1,606.44 18 19 20 20,262.11 3,383.28 211.46 5,000.00 20,262.11 3,383.28 211.46 5,000.00 21 22 23 24 20,000.00 50,144.84 20,000.00 50,144.84 25 105,000.00 26 27 28 327,322.55 1,205,64 327,322.55 1,205.64 29 30 31 32 33 Common Stock Beginning Retained earnings Dividends 105,000.00 Bakery Sales Merchandise Sales Cost of Goods Sold - Baked 105,834.29 Cost of Goods Sold - Merchandise 859.77 Rent Expense 24,549.19 Wages Expense 10,670.72 Misc. Supplies Expense 3,000.46 Business License Expense 2,045.77 Misc. Expense 1,363.84 Depreciation Expense 677.86 Insurance Expense 1,091.08 Advertising Expense 1,549.74 Interest Expense 818.31 Telephone Expense 490.98 Gain/Loss on disposal of equipment 429,136.32 105,834.29 859.77 24,549.19 10,670.72 3,000.46 2,045.77 1,363.84 677.86 1,091.08 1,549.74 818.31 490.98 34 35 36 37 38 39 40 41 429,136.32 429,136.32 429,136.32 A B C D E F G H 1 Preliminary 2 3 Peyton Approved Balance Sheet As of December 31, 2017 4 5 6 7 8 Liabilities and Owners' Equity Current Liabilities: Accounts Payable 20,262.11 Wages Payable 3,383.28 Interest Payable 211.46 9 Assets Current Assets: Cash Accounts Receivable Baking Supplies Merchandise Inventory Prepaid Rent Prepaid Insurance Misc. Supplies 10 11 67,520.04 68,519.91 15,506.70 1,238.07 2.114.55 2,114.55 170.49 12 13 14 15 16 Total Current Assets 157,184.31 Total Current Liabilities 23,856.85 17 18 19 20 21 Long Term/Fixed Assets: Baking Equipment Long Term Liabilities: Notes Payable 5,000.00 Total Long Term Liabilities: 14,000.00 5,000.00 -1,606.44 22 23 24 Accumulated Depreciation Net Fixed assets 12,393.56 Total Liabilities: 28,856.85 25 26 27 Common Stock Retained Earning: 20,000.00 120,721.02 28 Total Equity 140,721.02 29 30 Total Assets: 169,577.87 Total Liabilities & Equity 169,577.87 B G H J K L 1 D F Peyton Approved Balance Sheet As of December 31, 2017 2 Instructions Milestone 1 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Preliminary Peyton Approved Income Statement For Year Ended 12/31/2017 $ 327,322.55 1,205.64 328,528.19 Bakery Sales Merchandise Sales Total Revenues Cost of Goods Sold - Baked Cost of Goods Sold - Merchandise Total Cost of Goods Sold Gross Profit 105,834.29 859.77 106,694.06 221,834.13 Operating Expenses: Rent Expense Wages Expense Misc. Supplies Expense Business License Expense Misc. Expense Depreciation Expense Insurance Expense Advertising Expense Interest Expense Telephone Expense Total Operating Expenses: 24,549.19 10,670.72 3,000.46 2,045.77 1,363.84 677.86 1,091.08 1,549.74 818.31 490.98 46,257.95 Net Income 175,576.18 A B C D E F G 1 2 Peyton Approved Balance Sheet As of December 31, 2017 mt 5 6 7 8 10 11 12 13 14 15 16 17 18 19 20 21 22 A1 A B D E Preliminary 1 2. 3 4 5 6 Peyton Approved Statement of Retained Earnings For Year Ended 12/31/2017 7 8 Beginning Balance: plus Net Income $ 50,144.84 175,576.18 9 10 11 12 less Dividends: Ending Balance 105,000.00 $ 120,721.02 13 14 A1 fo A B D E F G H 1 2 3 Peyton Approved Statement of Retained Earnings For Year Ended 12/31/2017 Instructions Milestone 1 4 5 09 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 22 A D E F G . B Preliminary 1 2 3 Peyton Approved Statement of cash Flow For Year Ended 12/31/2017 4 5 6 Net Income Depreciation Expense $ 175,576.18 677.86 7 8 176,254.04 9 10 11 12 Increase in Accounts Receivable Increase in Baking Supplies Increase in Merchandise inventory Increase in Prepaid Rent Increase in Prepaid Insurance Increase in Misc. Supplies (25,886.91) (8,187.84) (443.10) (449.55) (1,004.55) (114.99) 13 14 15 16 17 Increase in Accounts Payable Increase in Wages Payable Increase in Interest Payable 3,292.11 1,850.48 44.96 18 19 20 Operating Cash Flow 145,354.65 21 22 Cash Flow from Investments Equipment Purchases 23 (6,000.00) 24 25 Cash Flow from Investments (6,000.00) 26 27 28 Cash Flow from Financing Repayment of Note Payable Dividends Paid (10,000.00) (105,000.00) 29 30 31 Cash Flow from Financing (115,000.00) 32 33 Net Cash Flow 24,354.65 34 35 Beginning Cash 43,165.39 36 37 Ending Cash 67,520.04 38 1 N 3 Peyton Approved Statement of cash Flow For Year Ended 12/31/2017 Instructions Milestone 1 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 ACC 308 Milestone One Guidelines and Rubric Overview: For Milestone One, which is due in Module Three, you will create adjusting entries for various situations, prepare annual financial reports, calculate ratios, and develop a brief report for management explaining accounting ratios and the effects of interest rates on the future value of money. You will build on this milestone in subsequent modules leading up to the final project. Prompt: First, review the Final Project Scenario document and the accompanying workbook. Using your review of the scenario, develop a management analysis brief that addresses the critical elements indicated below. Use information from your accounting workbook to support your claims in the management analysis brief 1. Note: Milestone One is a draft of some critical elements of the final project. Note that the management analysis brief corresponds to the management analysis memo in the final project. Specifically, the following critical elements must be addressed: Accounting Workbook: Your accounting workbook must include appropriate calculations, ratios, and notes: A. Create adjusting entries for financial statement preparation. B. Create an adjusted trial balance for financial statement preparation. C. Prepare financial statements for determining the company's financial position. D. Calculate ratios for determining the company's financial health. Management Analysis Brief: Your management analysis brief should explain financial information to management. Provide evidence from your accounting workbook to support your ideas when applicable. A. Assess the company's financial health based on ratio analyses presented in the accounting workbook. B. Compare ratio analysis to trends in financial ratios over time for illustrating their impact, providing examples to support your claims. C. Summarize the effects of different compounding periods and interest rates on future value of money. Rubric Guidelines for Submission: Your accounting workbook must be submitted as a Microsoft Excel document, and your management analysis brief should be a 1- to 2-page Microsoft Word document with double spacing, 12-point Times New Roman font, and one-inch margins. II. Critical Elements Proficient (100%) Needs Improvement (75%) Accounting Workbook: creates adjusting entries for Creates adjusting entries but Adjusting Entries financial statements preparation entries are inaccurate Not Evident (0%) Does not create adjusting entries Value 13.5 ACC-308-Final-Project-Scenario 1 1 Overview:-You-just-began-a-position as a financial-accountant-at-Peyton-Approved. In this role,-your-first-task-is-to. prepare the company's financials-for-the-year-end-audit. Additionally, the company-is-interested-in-expanding.its. business-within-the-next-year. They-would-like-your-support-in-assessing their ability-to-meet-their-goals. 1 Refer-to-the-data-below-and-use-the-Final-Project-Workbook-that-includes the income-statement, balance sheet, retained earnings.statement-and-cash-flow.statement to complete-the-final-project-and-associated-milestones. 1 1 Peyton.Approved-Financial-Data:-Preliminary-Financial Statements have already been prepared (2017-statements-in-the- Final-Project-Workbook).--Final-adjusting.entries have not yet been made.-See-table-for-possible adjustments-that- indicate-what-will-be-recorded-at-12/31/17-(fiscal-year-end).Use the following-to-complete.year-to-year-documentation. and-notes-for-managing.depreciation, inventory, and long-term-debt.- 1 1 1.+ A-supplier-shipped-$3,000-of-ingredients-on-12/29/17.-Peyton-receives-an-invoice-for-$3,175-for-the. goods and freight of $175, all-dated-12/29/17.-Goods-wereshipped-FOB-supplier's warehouse. 2. At-12/31/17,-Peyton-has-$200-worth-of-merchandise-on-consignment-at-Bruno's-House-of-Bacon.. 3.+On-12/23/17,-Peyton-received $1,000.deposit-from-Pet-Globe-for-product-to-be-shipped-by-Peyton.in. the second week of January. 4.+On-12/03/2017, a-mixer-with-a-cost-of-$2,000, accumulated-depreciation $1,200,-was.destroyed by a forklift..As.of:12/23/17, insurance company has agreed to pay $700-in January, 2018, for accidental. destruction. For-notes-to-the-financial-statements and Management Analysis-Memo, consider the following: 1 Peyton-Approved-uses-the-following accounting practices: 1 1 + Inventory::Periodic,-LIFO-for-both-baking and merchandise Equipment:-Straight-line-method-used-for-equipment 1 Business-Financing Information: Use this information-to-calculate interest-rates-and-insurance-information, and-to- assess-their-impact-on-the-company's financial-obligations: 1 1 6%-interest.note.payable-was-made-on-Jan-31, 2017, and is due.Feb 1, 2019.4 +5-year-loan-was-made-on-June-1, 2016. Terms-are-7.5% annual-rate, interest-only-until-due date. Insurance::Annual-policy.covers 12 months, purchased-in-February, covering-March-2017-to-February 2018.-No. monthly adjustments have been made. A B C D E F G H j K 17 18 ITEMS TO COMPLETE FOR THIS MILESTONE (Blue Tabs): 19 20 GENERAL 21 You just began a position as a financial accountant at Peyton Approved. In this role, your first task is to prepare the company's financials for the year- end audit. Additionally, the company is interested in expanding its business within the next year. They would like your support in assessing their 22 ability to meet their goals. 23 TRIAL BALANCE 2017 TAB 24 25 26 27 Using the Peyton Approved financial data (see bottom of page): Create the necessary adjusting journal entries. Use the REF column to reference the entry to each event Complete the adjusted trial balance 28 29 30 REVISED FINANCIAL STATEMENTS 31 32 33 34 Using the preliminary financial statements (yellow tabs) and the Trial Balance 2017, prepare the following statements: Balance Sheet (BS 2017 Revised tab) Income Statement (IS 2017 Revised tab) Retained Earnings Statement (RE 2017 Revised tab) Statement of Cash Flows (CF 2017 Revised tab) 35 36 49 50 51 52 PEYTON APPROVED FINANCIAL DATA 53 Preliminary Financial Statements have already been prepared (2017 statements in the Final Project Workbook). Final adjusting entries have not yet been made. See table for possible adjustments that indicate what will be recorded at 12/31/17 (fiscal year end). Use the following to complete year-to-year documentation and notes for managing depreciation, inventory, and long-term debt. 54 55 1. A supplier shipped $3,000 of ingredients on 12/29/17. Peyton receives an invoice for $3,175 for the goods and freight of $175, all dated 12/29/17. Goods were shipped FOB supplier's warehouse. 56 57 58 2. At 12/31/17, Peyton has $200 worth of merchandise on consignment at Bruno's House of Bacon. 59 60 3. On 12/23/17, Peyton received a $1,000 deposit from Pet Globe for product to be shipped by Peyton in the second week of January. 61 4. On 12/03/2017, a mixer with cost of $2,000, accumulated depreciation $1,200, was destroyed by a forklift. As of 12/23/17, insurance company has agreed to pay $700 in January, 2018, for accidental destruction. 62 63 A B D E K L . N P Q R 1 2 3 F G H PEYTON APPROVED TRIAL BALANCE As of December 31, 2017 Instructions Milestone 1 4 5 Adjusting entries Dr Cr ref ref 6 7 Unadjusted trial balance Dr Cr 67,520.04 68,519.91 Adjusted trial balance Dr Cr 67,520.04 68,519.91 8 9 10 15,506.70 1,238.07 15,506.70 1,238.07 11 12 13 Cash Accounts Receivable Other Receivable - Insurance Baking Supplies Merchandise Inventory Consignment Inventory Prepaid Rent Prepaid Insurance Misc. Supplies Baking Equipment Accumulated Depreciation Customer Deposit Accounts Payable Wages Payable Interest Payable Notes Payable 2,114.55 2.114.55 170.49 14,000.00 2,114.55 2.114.55 170.49 14,000.00 15 16 17 1,606.44 1,606.44 18 19 20 20,262.11 3,383.28 211.46 5,000.00 20,262.11 3,383.28 211.46 5,000.00 21 22 23 24 20,000.00 50,144.84 20,000.00 50,144.84 25 105,000.00 26 27 28 327,322.55 1,205,64 327,322.55 1,205.64 29 30 31 32 33 Common Stock Beginning Retained earnings Dividends 105,000.00 Bakery Sales Merchandise Sales Cost of Goods Sold - Baked 105,834.29 Cost of Goods Sold - Merchandise 859.77 Rent Expense 24,549.19 Wages Expense 10,670.72 Misc. Supplies Expense 3,000.46 Business License Expense 2,045.77 Misc. Expense 1,363.84 Depreciation Expense 677.86 Insurance Expense 1,091.08 Advertising Expense 1,549.74 Interest Expense 818.31 Telephone Expense 490.98 Gain/Loss on disposal of equipment 429,136.32 105,834.29 859.77 24,549.19 10,670.72 3,000.46 2,045.77 1,363.84 677.86 1,091.08 1,549.74 818.31 490.98 34 35 36 37 38 39 40 41 429,136.32 429,136.32 429,136.32 A B C D E F G H 1 Preliminary 2 3 Peyton Approved Balance Sheet As of December 31, 2017 4 5 6 7 8 Liabilities and Owners' Equity Current Liabilities: Accounts Payable 20,262.11 Wages Payable 3,383.28 Interest Payable 211.46 9 Assets Current Assets: Cash Accounts Receivable Baking Supplies Merchandise Inventory Prepaid Rent Prepaid Insurance Misc. Supplies 10 11 67,520.04 68,519.91 15,506.70 1,238.07 2.114.55 2,114.55 170.49 12 13 14 15 16 Total Current Assets 157,184.31 Total Current Liabilities 23,856.85 17 18 19 20 21 Long Term/Fixed Assets: Baking Equipment Long Term Liabilities: Notes Payable 5,000.00 Total Long Term Liabilities: 14,000.00 5,000.00 -1,606.44 22 23 24 Accumulated Depreciation Net Fixed assets 12,393.56 Total Liabilities: 28,856.85 25 26 27 Common Stock Retained Earning: 20,000.00 120,721.02 28 Total Equity 140,721.02 29 30 Total Assets: 169,577.87 Total Liabilities & Equity 169,577.87 B G H J K L 1 D F Peyton Approved Balance Sheet As of December 31, 2017 2 Instructions Milestone 1 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Preliminary Peyton Approved Income Statement For Year Ended 12/31/2017 $ 327,322.55 1,205.64 328,528.19 Bakery Sales Merchandise Sales Total Revenues Cost of Goods Sold - Baked Cost of Goods Sold - Merchandise Total Cost of Goods Sold Gross Profit 105,834.29 859.77 106,694.06 221,834.13 Operating Expenses: Rent Expense Wages Expense Misc. Supplies Expense Business License Expense Misc. Expense Depreciation Expense Insurance Expense Advertising Expense Interest Expense Telephone Expense Total Operating Expenses: 24,549.19 10,670.72 3,000.46 2,045.77 1,363.84 677.86 1,091.08 1,549.74 818.31 490.98 46,257.95 Net Income 175,576.18 A B C D E F G 1 2 Peyton Approved Balance Sheet As of December 31, 2017 mt 5 6 7 8 10 11 12 13 14 15 16 17 18 19 20 21 22 A1 A B D E Preliminary 1 2. 3 4 5 6 Peyton Approved Statement of Retained Earnings For Year Ended 12/31/2017 7 8 Beginning Balance: plus Net Income $ 50,144.84 175,576.18 9 10 11 12 less Dividends: Ending Balance 105,000.00 $ 120,721.02 13 14 A1 fo A B D E F G H 1 2 3 Peyton Approved Statement of Retained Earnings For Year Ended 12/31/2017 Instructions Milestone 1 4 5 09 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 22 A D E F G . B Preliminary 1 2 3 Peyton Approved Statement of cash Flow For Year Ended 12/31/2017 4 5 6 Net Income Depreciation Expense $ 175,576.18 677.86 7 8 176,254.04 9 10 11 12 Increase in Accounts Receivable Increase in Baking Supplies Increase in Merchandise inventory Increase in Prepaid Rent Increase in Prepaid Insurance Increase in Misc. Supplies (25,886.91) (8,187.84) (443.10) (449.55) (1,004.55) (114.99) 13 14 15 16 17 Increase in Accounts Payable Increase in Wages Payable Increase in Interest Payable 3,292.11 1,850.48 44.96 18 19 20 Operating Cash Flow 145,354.65 21 22 Cash Flow from Investments Equipment Purchases 23 (6,000.00) 24 25 Cash Flow from Investments (6,000.00) 26 27 28 Cash Flow from Financing Repayment of Note Payable Dividends Paid (10,000.00) (105,000.00) 29 30 31 Cash Flow from Financing (115,000.00) 32 33 Net Cash Flow 24,354.65 34 35 Beginning Cash 43,165.39 36 37 Ending Cash 67,520.04 38 1 N 3 Peyton Approved Statement of cash Flow For Year Ended 12/31/2017 Instructions Milestone 1 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22