Finance School of Management GPC Cash Flow Statement for he Year ending Dec 31, 2XX1 Net income 23.4 Depreciation 30.0 ncrease in acc rec (10.0) ncrease in invent (30.0 Increase in acc pay 12.0 Total cash from operations 254 Invest in new ppe (90.0) *Cash flow invest activities (900) Div paid (100 +Inc short-term debt 94.6 Cash flow from financing 84.6 Chng cash & mkt securities 20.0 uesTc 112 Finance School of Management GPC Cash Flow Statement, for the Year ending Dec 31, 2xx1 Net income 23.4 + Depreciation 30.0 - Increase in acc rec (10.0) - Increase in invent (30.0) + Increase in acc pay 12.0 *Total cash from operations 25.4 - Invest in new ppe (90.0) *Cash flow invest' activities (90.0) -Div paid (10.0) + Inc short-term debt 94.6 *Cash flow from financing 84.6 **Chng cash & mkt securities 20.0