Example: 1) net income 30000 2) bad debt expense 2000 3) gains on disposal of FA 3000 4) losses on disposal of FA 4000 5) ending cash balance 2010 : 26000 Account type CF Classification Account Inventory Supplies A/R Prepaid exp A/P N/P Unearned rev Tax payable Equipment Buildings Furniture Dividends Issuance of shares Issuance of bonds Loans Purchase of shares Purchase of bonds 2010 20000 17000 1000 9000 12000 25000 7000 2000 80000 120000 8000 7000 500000 80000 50000 50000 40000 2011 10000 13000 2000 9000 16000 35000 5000 4000 80000 220000 500 14000 600000 120000 80000 Instructions: 1) CF from operating activities 2) CF from investing activities 3) CF from financing activities 4) ending cash balance 2011 Example: 1) net income 30000 2) bad debt expense 2000 3) gains on disposal of FA 3000 4) losses on disposal of FA 4000 5) ending cash balance 2010 : 26000 Account type CF Classification Account Inventory Supplies A/R Prepaid exp A/P N/P Unearned rev Tax payable Equipment Buildings Furniture Dividends Issuance of shares Issuance of bonds Loans Purchase of shares Purchase of bonds 2010 20000 17000 1000 9000 12000 25000 7000 2000 80000 120000 8000 7000 500000 80000 50000 50000 40000 2011 10000 13000 2000 9000 16000 35000 5000 4000 80000 220000 500 14000 600000 120000 80000 Instructions: 1) CF from operating activities 2) CF from investing activities 3) CF from financing activities 4) ending cash balance 2011