For the Year Endina December 31. Year 2 Leonardo Inc. Statement of Cash Flows For the Year Ended December 31, Year 2 Cash flows from operating activities: Net income Adjustments: Depreciation Changes in current operating assets and liabilities: in accounts receivable 10,800 in inventory in accounts payable in accrued wages payable in accrued taxes payable Net cash flow from operating activities Cash flows from investing activities: Cash from the of property \& equipment $43,044 Net cash flow from investing activities Cash flows from financing activities: Cash associated with common stock Cash associated with outstanding bonds 52,380 Cash from the of dividends Net cash flow from financing activities Change in cash Cash at the beginning of the year $ Cash at the end of the year 24,600 For the Year Endina December 31. Year 2 Leonardo Inc. Statement of Cash Flows For the Year Ended December 31, Year 2 Cash flows from operating activities: Net income Adjustments: Depreciation Changes in current operating assets and liabilities: in accounts receivable 10,800 in inventory in accounts payable in accrued wages payable in accrued taxes payable Net cash flow from operating activities Cash flows from investing activities: Cash from the of property \& equipment $43,044 Net cash flow from investing activities Cash flows from financing activities: Cash associated with common stock Cash associated with outstanding bonds 52,380 Cash from the of dividends Net cash flow from financing activities Change in cash Cash at the beginning of the year $ Cash at the end of the year 24,600