1. Review each section of the Statement of cash flows above and discuss how the business is performing in each area.
2. Review the overall cash flow position of the company and then justify why you would, or would not, consider providing goods to the company.

The following shows After Hours Veterinary Services Pty Ltd's Statement of cash flows at the end of their fifth year of operations. Statement of cash flows 2,152,500 Cash flows from operating activities Receipts from customers Payments to suppliers and employees Dividends received (1,900,500) Interest paid Income taxes paid Net cash provided from operating activities (85,000) (65,000) 102,000 Cash from investing activities Payments for property, plant and equipment Proceeds from sale of property, plant and equipment Net cash from investing activities (835,000) 250,000 (585,000) Cash from financing activities Proceeds from issue shares 485,000 275,000 Proceeds from borrowings Repayment of borrowings Distributions paid Net cash flow from financing activities Net increase/decrease in cash for the year Cash at beginning of the financial year Cash at the end of the financial year (185,000) (220,000) 355,000 (128,000) 56,000 (72,000)