# In 2021, Usher Sports Shop had cash flows from investing activities of $420,000 and cash flows... ## Question: In 2021, Usher Sports Shop had cash flows from investing activities of$420,000 and cash flows from financing activities of -$464,000. The balance in the firm s cash account was$627,000 at the beginning of 2021 and $604,000 at year-end. Calculate Usher Sports Shop?s cash flow from operations for 2021. ## Operating Cash Flow: The cash flow statement is a critical part of any company's financial statement. The operating cash flow gives the actual cash generated from core businesses operations. Higher the operating cash flow, the stronger is the company's financial health. Since most or all investments can be through internal cash flows. ## Answer and Explanation: . Given: • Cash at Beginning of Year =$627,000
• Cash at End of Year = $604,000 Therefore, • Change in Cash During the Year = 604000 - 627000 = -$23,000

The change in cash during the year is calculated as follows:

• Change in Cash = Cash flow from operations + cash flow from investing + cash flow from financing

Since other values are provided, we can calculate the cash flow from operations

• Cash Flow From Operations = -23000 + 420000 + 464000
• Cash Flow From Operations = \$861,000