What is the Operating Cash Flow?

What is the Financing Cash Flow?

Bond payable Par Value Coupon Market Term Carring value at December 31, 20X1 240,000 4.80% 5.50% 232,826 Consolidated Income Statement 20X2 Sales Interest income Unrealized gain Dividend income Cost of goods sold Salary expense Marketing expense Utilities expense Amortization expense Depreciation expense Minority interest Interest expense Pretax income Tax expense Net income $ 603,000 9,100 2,200 4,220 186,900 132,660 82,610 56,680 6,570 45,600 7,890 12,805 86,805 26,042 $ 60,763 Consolidated Statement of Retained Earnin 20X2 $72,000 Beginning retained earnings Net income Dividends declared Ending retained earnings 60,763 9,100) $ 123,663