 In this presentation, we will think about the thought process to know which category a cash flow should be entered into, whether it should be operating, investing, or a financing activity. When putting together the statement of cash flows, we're usually going to have a worksheet, which will typically have a comparison of balance sheet accounts. And we also might just have test questions that will ask us, where should this cash flow go? And that's going to be a common kind of question that we're going to have, whether we build the entire cash flow statement from scratch, or whether we're just asking test questions and trying to know what types of cash flows we're talking about. It's also important for practice as well, so that we can understand when we're thinking about cash flows, where do they belong? What do these cash flows mean? What are they doing for us? What are they doing for the company? Are they part of the operations? Are they part of investing? Are they part of financing? If we look at a worksheet like this to build the statement of cash flow, typically we're going to look at a balance sheet for two.