P315,800 30,000 12,000 9,000 (145,000) (6,000) P215,800 P15,000 8,000 Cash Flows from Operating Activities Receipts Collections from customers Rent income Dividends income Interest income Payments Operating expenses Interest expense Net Cash from Operating Activities Cash Flows from Investing Activities Receipts Proceeds from sale of equipment Proceeds from sale furniture Payments For purchase of furniture Net Cash from Investing Activities Cash Flows from Financing Activities Receipts Additional investment of owner Proceeds of bank loan Payments Cash withdrawal of owner Payment of bank loan Net Cash from FinancingActivities Net Increase/Decrease in Cash Cash balance - January 1 Cash balance - December 31 (31,000) (8,000) P22,200 200,000 (30,000) (150,000) 42,200 P250,000 200,000 P 450,000