Write a one-page executive summary of the key results and findings of the cash flow statement. NOTE: Just about the cash flow.

Note 1: Statement of Changes in Working Capital Statement of changes in working capital Particulars 2013 2014 Increase Decrease Current Assets: Cash 47,500 76,700 29,200 Accounts receivable 0 43,100 43,100 0 Inventories 49,000 36,500 01 12,500 Total 96,500 1,56,300 72,300 12,500 Net Current Assets (Increase) 59,800 48,000 25.900 010,700 48,000 36,600 0 10,700 10700 Less: Current Liabilities and Provisions Accounts Payable to Suppliers Income taxes payable Total Net Current Liabilities (Decrease) Increase in Working Capital (Current Assets - Current Liabilities] [59,800 - (-11400)] 22,100 0 22,100 -11,400 71.200 Note 2: Fund flow from operations: Funds flow from operations: Particulars Amount ($) Amount (S) Net Income 69.200 Add Depreciation 1,400 Less Payment of Dividend -22.000 48.600 Sources and Uses Statement of the company for the year ended 2014: Sources and Uses Statement for the year 2014: Particulars Amount (S) Amount (S) Sources of Funds: Fund from operations - Note 1 48,600 Increase in long-term debt 33,900 Issue of Shares for cash 52.000 Total Sources of funds 1,34,500 Application of Funds: Purchase of Buildings Purchase of Equipment 61,000 2.300 63,300 71,200 Increase in Working Capital - Note2 Total Application of funds 1,34,500 search O in 2) Cash Flow Statement of the company for the year ended 2014: W Corp. Statement of Cash flows For the year ended 2014 Particulars Amount (S) Amount (S) Cash Flow From Operating Activities: Net Income 69,200 Add (Less): Adjustments to reconcile net income to net cash provided by operating activities Depreciation expenses 1,400 Increase in Accounts Receivable -43,100 Decrease in Merchandise inventory 12,500 Decrease in Accounts Payable -22,100 Increase in income tax payable 10.700 -40.600 Net cash provided by operating activities 28,600 Cash Flow From Investing Activities: Cash payment for purchase of Buildings Cash payment for purchase of Equipment Net cash used by investing activities -61,000 -2.300 -63,300 52,000 33,900 -22,000 Cash Flow From Financing Activities: Issue of Shares for cash Raising of long-term debt Cash payment of dividends Net cash used by financing activities Net increase/(decrease) in cash Cash balance at the end of the year 2013 Cash balance at the end of the year 2014 63.900 29,200 47,500 76,700 Comment > pe here to search o O