Juana's sari-sari store had the following transactions during the year:

a. Purchase of goods. Paid cash          Php 100,000

b. Sales of goods. Received cash        Php 150,000

c. Paid utilities                                         Php 30,000

d. Paid rent                                              Php 10,000

e. Sold equipment for cash                   Php 100,000

f. Owner withdraws investment            Php 10,000



Compute for the net cash flow generated by/used in operating activities

2. Using the given above, compute for the net cash flow generated by/used in investing

activities.



3. The company presented following in order to aid the accountant in preparing the CFS:

a. Net income: Php 200,000

b. Depreciation Expense: Php 25,000

c. Gain on sale expenses: Php 100,000

d. Decrease in trade and other receivables: Php 70,000

e. Purchase of property and equipment: Php 200,000

f. Payment of loan from bank: Php 150,000



Compute for the cash generated/used in financing activities.

4. Based on the given in number 3, compute for the net change in cash for the year.