 In this presentation we will continue building our statement of cash flows using the direct method now focusing in on the investing activities. What we've done so far is to create our worksheet from the information on the left including a comparative balance sheet and an income statement and some added information. This is going to give us this worksheet more of a trial balance format and of course we're looking here at this difference column trying to get to this difference of 61900 by finding a home for all other differences so in other words if we find a home for all of these differences with all other accounts involved in this worksheet then it'll add up to the 61900 which is the change in cash so it's just a puzzle we're just going to reformat this thing so it'll work. All right so here we go we've done this for all of the cash flows from operation operating activities and we've done that and we've kind of color coded