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Video Phones Inc Statement of Cash flow for the year ended December 31, Year 2018 Cash flow from Operating activities Net Income Adjustments to reconcile net income to net cash flow from operating activities Depreciatiorn Loss on sale of land Change in current operating assets and liabilities Increase in accounts receivable Decrease in inventories Increase in prepaid rent Decrease in accounts payvable Increase in interest payable Increase in tax payable Net cash flow from operating activities 163000 22.000.00 7,500.00 20,500.00 25,000.00 -4,800.00 -14,500.00 3,500.00 1000.00 175200 Cash Flow from Investing Activities Purchase additional investment Cash proceeds from Sale of land Net cash flow from investing activities 100000 17500 82500 Cash flow from Financing Activities Cash Dividend paid Cash flow used in Financing Activitie:s Net Increase or Decrease in cash Opening balance of cash Closing balance of cash 22500 22500 70200 102700 172900
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