Statement of cash flows
Cash at the Beginning of Year	$100,000.00
Change in Net Operating Working Capital Except Cash	$0.00
Net Income	$5,000,000.00
Common Dividends	$700,000.00
Machinery Equipment Purchases	$5,400,000.00
Depreciation Expense	$460,000.00
Long-Term Debt	$1,000,000.00
Interest Rate on Long-Term Debt	6.00%
Statement of Cash Flows
I. Operating Activities			Formulas
Net income			#N/A
Depreciation expense			#N/A
Change in net operating working capital except cash	$0.00
Net cash provided by (used in) operations			#N/A
II. Long-Term Investing Activities
Additions to property, plant and equipment			#N/A
Net cash used in investing activities			#N/A
III. Financing Activities
Increase in long-term debt			#N/A
Payment of common dividends			#N/A
Net cash provided by financing activities			#N/A
IV. Summary
Net increase (decrease) in cash			#N/A
Cash at beginning of year	$100,000.00
Cash at end of year			#N/A