IKIBAN, INC. Statement of Cash Flows (Indirect Method) For Year Ended June 30, 2017 Cash flows from operating activities S 115,510 Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities Increase in accounts receivable 115,510 Cash flows from investing activities 0 Cash flows from financing activities 0 $ 115,510 Net increase (decrease) in cash Cash balance at prior year-end Cash balance at current year-end 115,510