L M O P Q blem 16-2A Name Section: Score: 0% Key Code: [Key code here] ers are entered in the cells with gray backgrounds with non-gray backgrounds are protected and cannot be edited. terlsk (') will appear to the right of an incorrect entry. The optional work sheet will not be gradecd, provided as an aid in determining amounts for the statement DEL RAY ENTERPRISES INC. Statement of Cash Flows For the Year Ended December 31, 2016 Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Changes in current operating assets and liabilitiers: Net cash flow from operating activities Cash flows from investing activities Net cash flow used for investing activities Cash flows from financing activities: Net cash flow used for financing activities Increase (decrease) in cash Cash at the beginning of the year Cash at the end of the year ptional