From the Sumbeam Corporation Statement of Cash Flow. Review the change in one item for each of the key parts of the statement ( operations investing, Financing). very brief explain what may have occurred in one item from each of the key activities (operating, investing, financing) during year 7

Year 7 Year 6 Year 5 $ 1094 38.6 $ 50.5 44.2 OPERATIONS Net income (loss) Depreciation and amortization Restructuring and asset impairment charges Deferred income taxes Other additions Other subtractions (Increase) Decrease in accounts receivable (Increase) Decrease in inventories (Increase) Decrease in prepayments Increase (Decrease) in accounts payable Increase (Decrease) in other current liabilities Cash Flow from Operations INVESTING Fixed assets acquired Sale of businesses Acquisitions of businesses Cash Flow from Investing 57.8 13.7 (84.6) (84.6) (100.8) (9.0) (1.6) 52.8 $ (8.3) $(228.3) 474 283.7 (778) 46.2 (27.1) (13.8) (11.6) 2.7 14.7 (21.9) $ 14.2 25.1 10.8 (21.7) (4.5) (4.9) (8.8) 9.2 (18.4) $ 81.5 $ (75.3) $ (58.3) 91.0 (.9) $ (76.2) $(140.1) 65.3 (33.0) $(1074) $32.7 $ 5.0 $ 40.0 $ 30.0 11.5 9.2 (1.8) 26.6 (12.2) FINANCING Increase (Decrease) in short-term borrowing Increase in long-term debt Issue of common stock Decrease in long-term debt Acquisition of common stock Dividends Other financing transactions Cash Flow from Financing Change in Cash Cash-Beginning of year Cash-End of Year (34) .5 $ 16.5 $ 40.9 11.5 $ 52.4 (3.3) (.4) $ 45.2 $ (16.8) 28.3 $ 115 9.8 (5.4) (13.0) (3.3) (2) $ 27.9 2.0 26.3 $ 28.3 $