Determine the net cash flows from operating activities. Determine the net cash flows from investing activities. Then present the cash flows by activity.

Four-Step Approach to Preparing the SCF

Determine the net cash flows from operating activities.

Determine the net cash flows from investing activities.

Determine the net cash flows from financing activities.

Present the cash flows by activity.

Determine the net cash flows from operating activities. Determine the net cash flows from investing activities. Then present the cash flows by activity.
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