Question

I'm looking for a Sources and Uses of Funds statement/spreadsheet based on the info below:

Cash Flows from Investing Activities:
Purchases of fixed assets and equipment	-45	0	0	-15	-60
Proceeds from investors	100	0	0	150	250
Other investing activities	5	2	7	-2	12
Net cash used in investing activities	60	2	7	133	202
Cash Flows from Financing Activities:
Short-term loans payment	-5	-5	-5	-5	-20
Long-term loans payment	-24	-24	-24	-24	-96
Net cash used in financing activities	-29	-29	-29	-29	-116
Increase (decrease) in cash and cash equivalents	$47	($17)	($37)	$157	$70
Cash and cash equivalents—beginning of Quarter & year	50	$97	$80	$43	255
Cash and cash equivalents—end of quarter & year	$97	$80	$43	$200	$325

Answer 1

Sources
Proceeds from Investors	100	-	-	150
Other Investing Activities	5	2	7
Total Sources	105	2	7	150
Applications
Short term loan payment	(5)	(5)	(5)	(5)
Long term loan payment	(24)	(24)	(24)	(24)
Purchases of fixed assets and equipment	(45)	-	-	(15)
Other Investing Activities				(2)
Total Uses	(74)	(29)	(29)	(46)
Net	31	(27)	(22)	104
Cash flow from operations	16	10	(15)	53
Increase (decrease) in cash and cash equivalents	47	(17)	(37)	157
Cash and cash equivalents—beginning of Quarter & year	50	97	80	43
Cash and cash equivalents—end of quarter & year	97	80	43	200

Cash flow from operations is a balancing figure in this case since it is not given.

Cash flow from operations = Increase/decrease in cash and cash equivalents - Cash flow from Investing - Cash flow from Financing

Alternatively, cash flow from operations can be presented as a Source or Application as relevant