Answer:
$85,400
Explanation:
The cash flow statement categories the company's transactions in a financial period into 3 groups; these are operating, investing and financing.
The net profit/loss, depreciation, changes in current assets (other than cash) and liabilities are considered as operating activities including income taxes.
The sale of assets, interest received, purchase of investments are examples of investing activities while the issuance of stocks, debt principal deduction (loan settlement), issuance of debt securities etc are examples of financing activities.
Accounts Receivable $3100 increase - Operating cash outflow
Accounts Payable 1200 increase - Operating cash inflow
Buildings 4000 decrease - Investing
Depreciation Expense 1600 increase - Operating cash inflow
Bonds Payable 8100 increase - Financing cash inflow
Amount of cash provided by operating activities
= -$3100 + $1200 + $1600 + $85700
= $85,400
