Required;:

1. Evaluate each activities:

a. Cash flows from operating activities

b. Cash flows from investing activities

c. Cash flows from financing activities

2. Does the company generate sufficient cash from the use of current assets and liabilities (or operating activities)?

3. What are its major sources (inflows) and uses (outflows) of cash during the period?

4. Did the company’s cash balance increase or decrease during the period? How much?

5. Based on the cash flows from three activities, is the company healthy overall? Why do you say so?

TECH GEAR CORP. Statement of Cash Flows For the Year Ended December 2021 Cash Flows from Operating Activities Net Cash Provided by (used in) Operating Activities Cash Flows from Investing Activities Cash paid for equipment purchase Cash paid for intangible assets purchase Net cash provided by (used in) investing activities Cash Flows from Financing Activities Cash received from stock issuance Cash paid on bank loan Cash paid for dividends Net cash provided by (used in) financing activities Net increase (decrease) in cash Beginning Cash Balance Ending Cash Balance $200,000 -150,000 -100,000 -$250,000 30,000 -35,000 -40,000 -45,000 -$95,000 100,000 $5,000 TECH GEAR CORP. Statement of Cash Flows For the Year Ended December 2021 Cash Flows from Operating Activities Net Cash Provided by (used in) Operating Activities Cash Flows from Investing Activities Cash paid for equipment purchase Cash paid for intangible assets purchase Net cash provided by (used in) investing activities Cash Flows from Financing Activities Cash received from stock issuance Cash paid on bank loan Cash paid for dividends Net cash provided by (used in) financing activities Net increase (decrease) in cash Beginning Cash Balance Ending Cash Balance $200,000 -150,000 -100,000 -$250,000 30,000 -35,000 -40,000 -45,000 -$95,000 100,000 $5,000