Example: 1) net income 30000 2) bad debt expense 2000 3) gains on disposal of FA 3000 4) losses on disposal of FA 4000 5) ending cash balance 2010: 26000 Account 2010 2011 Account type CF Classification Inventory 20000 10000 Supplies 17000 13000 A/R 1000 2000 Prepaid exp 9000 9000 A/P 12000 16000 N/P 25000 35000 Unearned rev 7000 5000 Tax payable 2000 4000 Equipment 80000 80000 Buildings 120000 220000 Furniture 8000 500 Dividends 7000 14000 Issuance of shares 500000 600000 Issuance of bonds 80000 120000 Loans 50000 80000 Purchase of shares 50000 Purchase of bonds 40000 Instructions: 1) CF from operating activities 2) CF from investing activities 3) CF from financing activities 4) ending cash balance 2011