Joe Jones is preparing the statement of cash flows for Apricot Inc. He has determined that the net cash flow provided by operating activities for Apricot is an inflow of $45,042, the net cash flow used in investing activities for Apricot is $20,831, and the net cash flow used in financing activities for Apricot is $27,997. Joe has also determined that Apricot's beginning cash account balance is $12,083. The ending cash account balance for Apricot Inc is

The ending cash account balance for Apricot Inc is $8,297.

Explanation:

There are three components in the statement of cash flows:

In deriving the cash flows at the end of the period, the balances in the activities above are added up, either outflow or inflow. Then the addition is added to the beginning balance of cash flows. This is done below.

Net cash flow provided by operating activities             $45,042

Net cash flow used in investing activities                     ($20,831)

Net cash flow used in financing activities                     ($27,997)

Beginning cash account balance                                    $12,083

Ending cash account balance                                         $8,297

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