How do you determine the beginning cash balance? $(13,800)?$

Statement of Balance Sheet Cash Flows Prepare a statement of cash flows. (Cash outflows and decreases in cash should be indicated by a minus sign.) COUGAR TREE SERVICES Statement of Cash Flows or the Cash Flows from Operating Activities From Customers For Salaries For Supplies Net Cash Flows from Operating Activities Cash Flows from Investing Activities Sale of Investments Purchase Building Net cash flows used in investing activities Cash Flows from Financing Activities Borrow from Bank Pay Dividends Net Cash Flows from Financing Activities et Decrease in Cash Cash at the Beginning of the Year Cash at the End of the Year Balance Sheet 92,000 (38,000) (20,000) 34,000 (94000) 36,000 (14,500) 34,000 (60,000) 21 ,500 (4,500) 4,500 Statement of Cash Flows