STEP 4: Green Farms used the previous financial statements to develop the Statement of Cash Flows to present to the bank. Use the previous statements to complete the cash flow information below. NOTE: The beginning cash balance comes from the Balance Sheet since there were no changes to cash during the year. STATEMENT OF CASH FLOWS Cash received from the sale of livestock Cash received from govemment payments Cash received from crop insurance proceeds Cash paid for all operating expenses Net cash provided by operating activities (A + B + C - D) Cash paid for the purchase of breeding livestock Cash paid for purchase of land, buildings, and improvements Net cash used by investing activities (F + G) Proceeds from real estate and other loans ABCDE FGH I Cash received from non-farm income J Cash received from contributions by relatives K Net cash provided by financing activities (I+J+K) L Net increase in cash from operating, investing, and financing activities (E-H+L) M Cash balance at the beginning of the year Cash balance at the end of the year (M-N) ZO N