Winding Road Cellular Statement of Cash Flows $ 55,000 Year Ended April 30, 2018 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Depreciation Expense Decrease in Current Liabilities $ 2,000 (20,000) Increase in Current Assets Other than Cash (27,000) (45,000) 10,000 Net Cash Provided by (Used for) Operating Activities Cash Flows from Investing Activities: Cash Receipt from Sale of Land Purchase of Equipment $ 27,000 (44,000) (17,000) Net Cash Provided by (Used for) Investing Activities Cash Flows from Financing Activities: Cash Receipt from Issuance of Common Stock Payment of Cash Dividends $ 17,000 (5,800) 11,200 Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, April 30, 2017 Cash Balance, April 30, 2018