Using the financial statements for Small Time Products, calculate cash flow from assets and financing flow in 2015. Treat interest as a financing flow.
2015 Income Statement
Revenue............................................$ 1,301
Cost of goods sold..................................1,031
Depreciation..............................................140
Interest expense.........................................38
Taxes................................................____12
Net income................................................63

Small Time Products Statement of Financial Position for 2014 and 2015, as of Year-End 2014 2015 $ 41 Cash and cash equivalents 42 Trade receivable 86 70 Inventory 12 14 Current assets 123 142 Net property and equipment 886 974 Total assets 1,116 1,009 Bank loan 40 40 Small Time Products Statement of Financial Position for 2014 and 2015, as of Year-End 2014 2015 Accounts payable 108 120 Current liabilities 148 160 Long-term debt 464 420 Capital stock 100 110 Retained earnings 341 382 Total liabilities and shareholders' equity 1,009 1,116