would you please analyze this cash flow statement items in details with justifications about the reasons behind the increases an decreases of the items of each section (operating, investing and financing) ?

Amount ref 11,025 Given Answer a Negative value represents cash outflow /reduction Positive values represents Cash inflow / addition Statement of cash Flow for the year ended 31 March 2001 Cash Flows from Operating Activities Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities Depreciation / Amortization Expense Loss on sale of equipment Increase in Accounts Payable Decrease in Income Tax Payable Increase in Accrued Liabilities Increase in Accounts Receivable Decrease in Inventories Cash generated from operations Net Cash Provided by Operating Activities 840 210 3,150 (1,050) 1,050 (5,775) 1,155 Non cash item Non cash item Closing balance - Beginning Balance Closing balance - Beginning Balance Closing balance - Beginning Balance Closing balance - Beginning Balance Closing balance - Beginning Balance (420) 10,605 Cash Flows from Investing Activities Cash payment for acquisition of equipment (net) Proceeds from sale of Investment (7,350) 1,470 W.N1 Given Net Cash provided by (used in) Investing Activities (5,880) 8,925 (2,100) (7,875) Given Given W.N2 Cash Flows from Financing Activities Cash from issue of fresh Common Stock Repayment of long term debt Payment of Dividend Net Cash provided by (used in Financing Activities Net Increase/Decrease in Cash and Cash Equivalents Cash and Cash Equivalents-Opening Cash and Cash Equivalents-Ending (1,050) 3,675 8,925 12,600