For Cash Flow Statement we first find Cash Flows from Operating Activities

Add:
Increase in current liabilities
Accrued Liabilities 10
IT Payable 7
Decrease in Current Assets
Accounts Receivable 90
Total 107

Less:
Decrease in Liabilities
Accounts Payable 70
Increase in Current Assets
Inventory 45
Prepaid Expenses 3

Total (118)

Cash from Operations (11)



Statement of Cash Flows

Net Income 73

CAsh from Operations (11)
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Purchase of PPE (121)
Sale of PPE 3
Sale of long term investment 15
Sale of long term investment 22
Cash from Investments (81)

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Cash from Financing
Issue of Bonds Payable 35

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Net Increase in Cash 16

Cash at beginning of period 10
Cash at end of period 26