While performing a vertical analysis on a cash flow statement, what would be considered the base?

For example, if we have the following accounts:

Net income	$     3,363.00
Depreciation and amortization	$     2,213.00
misc reconciling items: Operating activities	$        268.00
Net cash flows: Operating activities	$     5,844.00
Net cash flows: Investing activities	$        508.00
Net cash flows: Financing activities	$   (4,516.00)
Net cash flows: Total	$     1,836.00
Beginning cash	$     2,210.00
misc cash reconciling items	$     1,836.00
Ending cash	$     4,046.00