Project 2 Larry's Landscaping & Garden Supply					9:04 AM
Statement of Cash Flows					12/15/2019
October 2018 through September 2019
					Oct '18 - Sep 19
		OPERATING ACTIVITIES
			Net Income		-83,760.14
			Adjustments to reconcile Net Income
			to net cash provided by operations:
				1200 Accounts Receivable	-3,346.94
				Prepaid Insurance	-700.00
				1300 Inventory Asset	-3,233.47
				2000 Accounts Payable	-2,132.80
				2100 CalOil Card	1,256.49
				Payments on Account	-1,520.00
				2102 Payroll Liabilities	4,172.74
				2300 Sales Tax Payable	1,201.30
		Net cash provided by Operating Activities			-88,062.82
		INVESTING ACTIVITIES
			1500 Truck:1520 Accumulated Depreciation		575.00
		Net cash provided by Investing Activities			575.00
		FINANCING ACTIVITIES
			Bank of Anycity Loan		20,801.07
			Equipment Loan		4,343.11
			2400 Bank Loan		-7,154.82
			3100 Retained Earnings		43,954.66
			3200 Opening Bal Equity		-67,600.63
		Net cash provided by Financing Activities			-5,656.61
	Net cash increase for period				-93,144.43
	Cash at beginning of period				220,050.40
Cash at end of period					126,905.97

Which item on the report might be classified differently?