Type the section totals and the reconciliation of Haliburton’s cash flow statement

Answer

Net cash provided by operating activities 112,000 Net cash used in investing activities (84,000) Net cash used in financing activities (15,000) Net increase in cash 13,000 Cash, beginning of year 28,000 Cash, end of year 41,000

Three section totals, one net change, then opening and closing cash. The last line must equal the balance sheet — 41,000 — or the statement is not finished.

Dauderis & Annand §11.2–11.3 (balance-change worksheet, reading); Lyryx Intermediate FA Vol 1 §4.3.3; Hermanson Vol 1 ch 16 (analysis); ASPE s.1540 (concept map N11–N12)