say something thoughtful about "I appreciate your questions regarding the Statement of Cash Flows and am happy to clarify. While your general ledger is a good snapshot of where your cash is at a glance, sifting through that information can be daunting. In much the same way that your expenses are separated out from your revenues, a Statement of Cash Flows helps us to see where money is going and why. The most obvious of these is to classify each of your cash transactions as related to Operations (your day-to-day spending and income), Investments (things that improve the company's productivity), and Financing (ways to get money to do the things we need to do). While a positive balance in your Cash account is generally a good thing, the source of your cash flow tells a more complete story. By breaking down your cash flow into the above categories, we can see where your money is going and where it is coming from. We can see whether The Hardware Store supports its operations with sales (positive Operations cash flow) or is supported with loans (positive Financing cash flow). Additionally, even if you have a lower-than-normal balance in your Cash account in