period 2026-01-01 → 2026-08-04 · net change in cash: $400,000
§ 193Cash flow statement—indirect method
OPENING CASH
$0.00
NET CHANGE
$400,000.00
ENDING CASH
$400,000.00
Operating activities
| Net income | -$89,120.00 |
| Non-cash & working-capital changes (derived) | $489,120.00 |
| SUBTOTAL | $400,000.00 |
Investing activities
No activity.
Financing activities
No activity.
METHOD
Indirect method — net income → operating / investing / financing. Working-capital decomposition (AR, AP, accruals) lands when the cash-flow worksheet is wired; current view consolidates the WC change as a single line under operating activities.