Please walk through the steps of how the change in cash is $(83\mathrm{.}40)$

olified Statement of Cash Flows for Chloe's Coats (ear End Net income Depreciation Cash flow Changes in operating assets and liabilities Accounts receivable Inventories Accounts payable Accruals Net cash provided by (used by) operating activities Investing activities Purchase of plant and equipment Other Net cash provided by (used by) investing activities Financing activities Short-term borrowing Long-term borrowing Repurchases of stock Additional paid-in capital Dividends paid Net cash provided by (used by) financing activities Cash at beginning of year Cash at end of year Change in cash S628_90 1 76.60 805.50 (9.50) (1 15.30) 9.30 1 8.90 (96.60) (1 22.00) 23.90 (98.1 0) (1 53.20) 206.80 (445.80) 56.00 (358.00) (694.20) .60 998.20 (83.40) Outflow Outflow Inflow Inflow Net outflow Outflow Inflow Net outflow Outflow Inflow Outflow Inflow Outflow Net outflow