3. Work out 2021 Cash From Operating Activities (Put zero if there is no change in the item)
		Statement of Cash Flows - Operating
		Net income
		Depreciation
		Chage in AR
		Change in Inv
		Change in AP
		Net Cash used by Operating Activities

Hint:

Increase (Decrease) in any accounts from LHS of B/S (e.g. AR, inventory, etc.) is "Use (Source) of Cash", (Positive).

i.e., "Money out of (into) the Pocket" and the sign is Negative

4. Work out 2021 Cash From Investing Activities.
		Statement of Cash Flows - Investing
		Cash used in FA
		Change in S-T Investments
		Net cash used by Investing Activities

5. Work out 2021 Cash From Financing Activities.
		Statement of Cash Flows - Financing
		Change in Notes Payable
		Change in LTD
		New Equity Issuance
		Repurchase
		Payment of Cash Dividends
		Net Cash provided by Financing Activties

Hint:

Total Equity = Paid in Capital + R/E + Treasury Stock

Repurchase = New Stock Issuance + Change in Retained Earnings Change in Total Equity.

New stock issuance = $15000 (given)

Change in Retained Earning = Net Income Dividend Payment = Addition to Retained Earnings (see 2021 I/S)

Change in Total Equity = Equity in 2021 Equity in 2020.

Repurchase is cash outflow, so it is negative.

Payment of dividend is also cash outfolow, so it is negative.

A B D E F m H C FINA 630S HIWA1 (Spring 2022) 1 2 3 4 Inpularea un In Thousands Change 200 6 7 50 s S $ 9 10 12 Cost of goods sold Casli Depreciation Interest expense Selling Administrative Accounts payable Net fixed ads Sales Accounts weivable Nous payable Long-term debt Inventory New equity 2021 248,263 12,865 62,738 13,831 50,469 34,091 298,350 470,172 26,078 24,955 140,000 52,057 15,000 196,619 28,372 55,506 12,067 38,668 20,143 244,881 395,724 20,104 22,855 123,607 38,706 13 51,614.00 14.493.00 7.232.00 1.764.00 11.801.00 13.948.00 53.469.00 84.448.00 5,974.00 2,100.00 16,193,00 13,351,00 $ $ $ $ $ $ $ $ 15 16 11 19 20 21 21% Tax rate Dividend percentage 21% 25% 23 24 A B D E F m H C FINA 630S HIWA1 (Spring 2022) 1 2 3 4 Inpularea un In Thousands Change 200 6 7 50 s S $ 9 10 12 Cost of goods sold Casli Depreciation Interest expense Selling Administrative Accounts payable Net fixed ads Sales Accounts weivable Nous payable Long-term debt Inventory New equity 2021 248,263 12,865 62,738 13,831 50,469 34,091 298,350 470,172 26,078 24,955 140,000 52,057 15,000 196,619 28,372 55,506 12,067 38,668 20,143 244,881 395,724 20,104 22,855 123,607 38,706 13 51,614.00 14.493.00 7.232.00 1.764.00 11.801.00 13.948.00 53.469.00 84.448.00 5,974.00 2,100.00 16,193,00 13,351,00 $ $ $ $ $ $ $ $ 15 16 11 19 20 21 21% Tax rate Dividend percentage 21% 25% 23 24