Shareholders' equity OrdinarysharecapitalRetainedearningsTotalliabilitiesandequity16211953615886384 24 3C) Identify the relevant income and balance sheet items to estimate the cash flow from customers. Use the absolute numbers in the boxes; that is, do not use minus for any number you write in the boxes: Relevant item from the income statement: Relevant item from the opening balance sheet: Relevant item from the closing balance sheet: = Cash flow from customers