The following are the cash flows for each of the independent cases.

Case 1 Case 2 Case 3

Cash provided by (used for) operating activities $ 3,000 $ (120,000 ) $ 80,000

Cash provided by (used for) investing activities (70,000 ) 10,000 (40,000 )

Cash provided by (used for) financing activities 75,000 75,000 (30,000 )

Net change in cash 8,000 (35,000 ) 10,000

Cash position at beginning of year 2,000 40,000 30,000

Cash position at end of year $ 10,000 $ 5,000 $ 40,000

Classify each of the following cases as a growing start-up company (S), a healthy established company (E), or an established company facing financial difficulties (F).

CASE 1

CASE 2

CASE 3