Operating Activities:

Cash receipts from customers

$263,000

Cash payments for operating expenses

235,100

Cash payments for income taxes

48,000

Net cash provided by (used for) operating activities

Investing Activities:

Cash payments for equipment purchases

Net cash used for investing activities

Financing Activities:

Net cash provided by (used for) financing activities

Net increase (decrease) in cash

Cash balance, January 1, 2017

Cash balance, March 31, 2017