Cash flows from operating activities Receipts from customers (excl GST) 69,248.00 Payments for inventory (excl GST) -25,205.40 Payments for expenses -8,001.50 Net cash from operating activities 36,041.10 Cash flows from investing activities Payments for furniture -1,800 Payments for software GST paid on purchases of non-current assets -160.0 Net cash from investing activities -2,860 Cash flows from financing activities Capital invested by partners 41,000 Payments for drawings -5,500 Net cash from financing activities 35,500 Change in cash balance 68,681.10 Add: Cash at the start of the period 29,231.20 Cash at the end of the period 97,912.30