Wyvern Logistics had the following cash movements in 2026. Its accounting policies under IAS 7 are: interest paid and income taxes paid are operating; dividends received are investing; dividends paid are financing.

Cash movement	$
Cash received from customers	820,000
Cash paid to suppliers and employees	610,000
Interest paid on the bank loan	18,000
Income taxes paid	34,000
Dividends received from a minority shareholding	6,000
Purchase of new delivery equipment	150,000
Proceeds from the sale of an old van	12,000
Proceeds from an issue of shares	100,000
Repayment of part of the bank loan	40,000
Dividends paid to shareholders	25,000
Purchase of a two-month treasury bill (held as a cash equivalent)	20,000

Required: give each total as a positive number for a net inflow and a negative number for a net outflow.

Operating Activities — net cash from operating activities.
Investing Activities — net cash from investing activities.
Financing Activities — net cash from financing activities.
Net Change — the net increase or decrease in cash and cash equivalents.

Cash Flow Statement — What Counts as a Cash Flow

1 Cash Flow Statement — What Counts as a Cash Flow practice challenge