| A | B |
|---|
| Cash Collected From Customers | Net Sales - ∆AR |
| Cash Paid to Suppliers | -COGS + ∆AP - ∆INV |
| Cash Paid to Employees | -Salary Expense + ∆Salary Payable |
| Cash Paid for Advertising | -Selling Expense + ∆Accrued Expense for Advertising |
| Cash Paid for General Office | -G&A Expense + ∆G&A Expense Payable |
| Cash Paid for Interest | -Interest Expense + ∆Interest Payable |
| Cash Paid for Tax | -Tax Expense + ∆Tax Payable |
| Depreciation | -Depreciation |
| Gains from Sale of Assets | -Gains from sales of assets |
