Cash paid to suppliers 154,000 Common stock 20,000 Dividends paid 2,000 Cash paid to purchase equipment 20,000

Cash paid to suppliers	154,000	x
Common stock	20,000	x
Dividends paid	2,000	x
Cash paid to purchase equipment	20,000	x
Cash from customers	162,000	x
Cash from issuing bonds	40,000	x



inventory	55,000	x
buildings	400,000	x
equipment	40,000	x
service revenue	200,000	x

Cash flows from operating activities
Cash from customers	$162,000
Cash paid to suppliers	(154,000)
Net cash provided by operating activities	8,000
Cash flows from investing activities
Cash paid to purchase equipment	(20,000)
Cash from issuing bonds	40,000
Net cash used by investing activities	20,000
Cash flows from financing activities
Issuance of common stock	20,000
Payment of dividend	(2,000)
Net cash provided by financing activities	18,000
Net increase in cash	46,000