Earl A. Rosaroso BSIT – 2D Assignment No. 4 Create the cash flow on the following transactions. 1 - Mr. Yu invested 2,500,000 pesos in his business. - Outflow, Investing 2 - Mr. Yu borrowed money worth 1,000,000 pesos from ChinaBank. - Inflow, Financing 3 - Mr. Yu purchased office supplies worth 5,200 pesos from XYZ Marketing. He paid half of the amount in cash and the other half on credit. - Outflow, Operating 4 - Mr. Yu paid the electric bill worth 6,500 pesos. - Outflow, Operating 5 - Mr. Yu bought stocks worth 1,000,000 pesos from Ng Khai Trading. He paid half of the amount in cash and the other half on credit. - Outflow, Financing 6 - Mr. Yu sold stocks worth 250,000 pesos to Customer A and he paid in cash. - Inflow, Operating 7 - Mr. Yu withdrew 98,000 pesos from his investment. - Outflow, Financing Statement of Cash Flows Cash flows from Operating Activities: 6 – 250,000 3 – (2,600) (5,200 / 2) 4 – (6,500) Net Cash provided by (used in) operating activities – 240,900 Cash flows from Investing Activities: 1 – (2,500,000) Net Cash provided by (used in) investing activities – (2,500,000) Cash flows from Financing Activities: 2 – 1,000,000 5 – (500,000) (1,000,000 / 2) 7 – (98,000) Net Cash provided by (used in) financing activities – 402,000 Net Increase or Decrease in Cash – (1,857,100) Cash balance at the beginning of the period – 0 Cash balance at the end of the period – (1,857,000) or -1,857,100