Can you provide an analysis of cash flows from the year ending 2004 to the year ending 2005. What do the changes from the Operating, Investing, and Financing activities tell me about Chang Dental Clinic.

CHANG DENTAL CLINIC

CASH FLOW STATEMENT

FOR THE YEAR ENDING DECEMBER 31, 2004

Operating Activities

Net Income

$ 187,000

Depreciation

$ 10,484.00

Accounts Receivable

$ (1,720)

Inventory

$ (2,619)

Prepaid Expenses

N/A

Accounts Payable

$ 2,551

Total

$ 195,696

Investing Activities

Change in Gross Fixed Assets

$ (24,217)

Total

$ (24,217)

Financing Activities

Bad Indebtedness

$ (8,162)

Dividends

$ (153,317)

Total

$ (161,479)

Total Change in Cash

N/A

CHANG DENTAL CLINIC

CASH FLOW STATEMENT

FOR THE YEAR ENDING DECEMBER 31, 2005

Operating Activities

Net Income

$ 264,408

Depreciation

$ 11,424.00

Accounts Receivable

$ (5,694)

Inventory

$ (1,070)

Prepaid Expenses

$ (1,646)

Accounts Payable

$ 205

Total

$ 267,627

Investing Activities

Change in Gross Fixed Assets

$ (9,209)

Total

$ (9,209)

Financing Activities

Bad Indebtedness

$ (39)

Dividends

$ (254,312)

Total

$ (254,351)

Total Change in Cash

$ 4,067