Statement of Cash Flows

In addition to the information provided from the Trial Balance tab and the information you have the prepared in the Statement of Financial Position and Statement of Activities, use the following information to prepare the Statement of Cash Flows.

a. Your organization had $163,314 of cash on hand at the beginning of the year.

b. During the year, your organization received cash from contributors: $340,800 that was

unrestricted and $38,100 that was restricted for the purchase of equipment for the

center.

c. It had $11,200 of income earned and received on long-term investments.

d. The organization spent cash of $288,410 on salaries and fringe benefits, $22,000 on the

purchase of equipment, and $86,504 for operating expenses.

e. Other pertinent information follows: net pledges receivable increased $6,000, inventory

increased $1,000, accounts payable decreased $102,594, and there were no salaries payable at the beginning of the year.

Your Non-Profits Name Statement of Cash Flows Year Ended December 31, 2018 Cash Flows from Operating Activities Cash Received from Contributors Cash Received as Investment Income Cash Paid to Employees Cash Paid for Operating Expenses $0 Net Cash Used for Operating Activities Cash Flows from Investing Activities: Purchase of Furniture and Equipment Cash Flows from Financing Activities: Proceeds from Contributions Restricted for: Investment in Capital Assets Net Increase(Decrease) in Cash Cash, December 31, 2017 Cash, December 31, 2018 0 $0 Reconciliation of Changes in Net Assets to Net Cash Used for Operating Change in Net Assets Adjustments to Reconcile Changes in Net Assets to Net Cash Provided by Depreciation Increase in Net Pledges Receivable Increase in Inventory Decrease in Accounts Payable $0 $0 Net Cash Used for Operating Activities You Non-Profits Name Statement of Activities Year Ended December 31, 2018 Without Donor Restrictions With Donor Restrictions Total Revenues, Gains, and Other Support: Contributions Investment Income $0 0 $0 $0 Total Revenues, Gains, and Other Support Expenses and Losses: Program Services: Program 1 Program 2 Program 3 $0 0 0 $0 $0 Total Program Expenses Support Expenses: Management and General Fund-Raising 0 $0 0 $0 0 $0 $0 S0 Total Support Expenses Total Expenses and Losses Change in Net Assets Net Assets, December 31, 2017 Net Assets, December 31, 2018 0 $0 S0 SO