Discuss, from an analyst's viewpoint, the results and effects of various events in cash flow statement by

ii. Investment cash flow

ABC COMPANY statement of cash flows For the Year Ended December 31, 2017 449,000 292.000 37.000 5.000 23.000 Cash flow from operating activities Cash received from customers Cash paid for merchandise Cash paid for operating expenses Cash paid for interest Cash paid for income taxes Net cash generated from operating activities Cash flow from investing activities Cash received on the sale of equipment Net cash generated from investing activities 92,000 17000 17,000 Cash flow from financing activities Cash paid for reduction of bonds Cash received on issuance of shares Cash paid for dividends -25,000 4,000 -65000 Net cash generated from financing activities -86.000 23,000 Net increase in cash Cash balance, beg Cash balance, end 23.000 46,000