study this cash flow statement and EXPLAIN (what is it made up of?) THE CASH FLOW INCREASE OF 92.000

Example Corporation Statement Of Cash For the year ended December 31, 2021 Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating acvities: Depreciation and amortization Loss on sale of equipment Changes in current assets and liabi&jes: Increase in accounts receivable Decrease in prepaid expenses Decrease in accounts payable Net cash provided by operating activities Cash flows from investing activities Capital expenditures Proceeds from sale of equipment Net cash used for investing activities Cash flows from financing activities Proceeds from issuing debt Dividends paid Net cash provided by financing activities Net increase in cash during the year Cash at the beginning Of tie year Cash at the end of the year he fnmcial $230,000 63.000 15.000 (21.000) 3.000 (28.000) 262,000 (300.000) 40.000 (260.000) 200.000 (110.000) 90.000 92,000 101.000 $193,000