Dowling Enterprises had the following information for the financial year ending 30 June 2017. Cash balance at beginning of year Cash balance at end of year Cash received from loan Depreciation expense Loss on sale of investments Payments for building construction Payments for drawings Payments for income tax Payments for interest expense Payments for operating expenses Payments to suppliers Proceeds from sale of investments Proceeds from sale of land Receipts from customers 109,330 160,000 45,600 26,790 12,540 131,100 80,560 57,570 29,640 222,160 821,370 68,400 17,100 1,261,970

Dowling Enterprises had the following information for the financial year ending 30 June 2017. (3) Prepare a cash flow statement for Dowling Enterprises, showing the operating, investing and financing activities at 30 June 2017 using the direct method. (Show amounts that decrease cash flow with either a-signe g15,000 or in parenthesis eg. (15,000). Do not use dollar signns in your answer.)