PDG, Inc provided the following financial statements and paid a $1,000 dividend during the year.

Balance Statements
		Beginning	Ending	Income Statement
Cash		1,600	$2,000		Sales	$100,000
Accounts receivable		5,200	12,000		COGS	80,000
Inventory		15,600	14,000		Gross Margin	$20,000
	Current Assets	$22,400	$28,000		Cash Expenses	8,000
Gross Fixed assets		20,000	27,000		Depreciation	1,600
Accumulated depreciation		(14,400)	(16,000)		EBIT	$10,400
	Net fixed assets	5,600	11,000		Interest	800
Total assets		$28,000	$39,000		EBT	$9,600
LIABILITIES					Tax	2,600
Accounts payable		$2,500	$3,000		Net Income	$7,000
Accruals		1,500	1,000
	Current Liabilities	$4,000	$4,000
Long term Debt		5,000	10,000
Equity		19,000	25,000
	Total liabilities & equity	$28,000	$39,000

1. What is the Change in the Current Account?

A. $7,600

B. $-3,400

C. $-5,200

D. $-6,200

E. $6,200

2. What is the Change in Operating Activities?

A. $8,600

B. $3,400

C. $5,200

D. $-3,600

E.$-8,200

3. What is the Change in Financing Activities?

A. $-1,000

B. $-4,000

C. $4,000

D. $5,000

E. $1,000

4. What is the amount of the final Net Cash Flow (Free Cash)?

A. $300

B. $200

C. $-$300

D. $400

E. $500