Kean Dry Cleaners Statement of Cash Flows. I am having trouble with the cash received and cash payments equaling the net cash flow ($28,200 is what i have as net cash flow). I KNOW: 14000 was paid for land purchase 28000 was received as owners investment 8000 was a draw by owner Net cash flow and cash balance is $34,200. Knowing these things, $28,200 should be net cash flow. I can not get cash received and cash payments to equal this number