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Year 1 Year 2 Year 3 Total Cash Basis Accounting Cash Receipts 100,000 100,000 100,000 300,000 Cash Disbursements: Rent Salaries Insurance Total Cash Disbursements

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Year 1 Year 2 Year 3 Total Cash Basis Accounting Cash Receipts 100,000 100,000 100,000 300,000 Cash Disbursements: Rent Salaries Insurance Total Cash Disbursements Net Cash Flows 30,000 30,000 30,000 90,000

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