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The following table shows the beginning and ending balances for all of the current asset and liability accounts for the past year. What are the

The following table shows the beginning and ending balances for all of the current asset and liability accounts for the past year. What are the total sources and uses of cash resulting from changes in these accounts? Calculate the Cash from Operating Activities.

2008

2009

Cash

400

320

A/R

320

400

Inventory

450

350

Equipment

200

250

A/P

600

720

Accruals

85

50

Retained Earnings

735

400

Net Income

900

Depreciation Expense

150

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