Statement of cash flow
Operating Activities
Net income		$ 51,667.00
Adjustment
Depreciaton	$ 30,000.00
Increase in trade receivebles	-$ 100,000.00
Increase in trade Payable	$ 52,000.00
Increase in inventory	$ 86,667.00
Increase in Outstanding wages	$ 4,000.00
		-$ 100,667.00
Operations		-$ 49,000.00
Investing activities
Purchase of Equipment	-$ 150,000.00
Net Cash used in investing activities		-$ 150,000.00
Financing Activities
Proceeds from common stock	$ 300,000.00
Dividends paid	-$ 11,000.00
Net cash used in financing activities		$ 289,000.00
Net increase in cash and cash equivlent		$ 90,000.00
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period		$ 90,000.00

Comment on the business performance from the statement of Cash Flow.