Article: The cash flow is an essential number to the company because it establishes the actual cash you have on hand. It's different from your income because your income includes non-cash expenses and assets that do not affect your actual cash balance. However, in order to create a statement of cash flows, you will first need a completed income statement and completed balance sheets from this period and the previous period. The statement of cash flows is split into three pieces: cash flows from operating activities, cash flows from investing activities, and cash flows from financing activities. With operations, you're looking at how much operations bring in through cash. This step is different from what you did in your other statements because those statements include non-cash items. Here, you are focusing solely on cash. In other words, you must add some things back into the net income because they weren't really cash expenses, and therefore, won't affect the money you have to work with right now. Start with non-cash items, things like amortization and depreciation. Amortization is when the company spreads out the cost of something over time for accounting purposes. However, it is not really a cost taking away from cash flow right now. Therefore, you add that expense back in. The same with depreciation. It's a number taken away from the total amount of an asset, as it loses value over time. However, it's not technically a cash flow problem, so that expense is added back in. This method is the indirect method of figuring out cash flow. The direct method involves adding up cash flows from scratch rather than starting with net income. Now you need to look at other items that bring in or take out cash through operations. For instance, gains or losses on sales of fixed assets are included in this category, as this activity brings in (or draws out) cash. If you have sold fixed assets within the period, such as property, you need to look at whether it was a gain or loss, then add or subtract it from the operating costs. You also need to look at changes in accounts receivable. Since accounts receivable is what other people owe the company if it goes down, that means the company has gained cash, and that needs to be added in. On the other hand, if the company has bought inventory, that signals a decrease in cash and needs to be subtracted from the cash flow. Other items that can affect the cash flow include taxes payable, insurance you've already paid, and salaries payable. Like with operations, you need to examine how investing has affected your overall cash flow. This category is focused on long-term investments, such as equipment and buildings. This category mainly focuses on where cash has gone in the current year when it has been invested. This step can include money you've put into new equipment or other capital, such as buildings, which will be subtracted from cash flow. It can also be equipment you've sold, which would be added to the cash flow. This step also includes any money invested in the stock market, what you've bought and sold, and how that affects your overall cash. The third category is financing. This section is focused on the money that is used to finance your business, such as loans. It also has to do with stock options and shareholders, and how that affects cash flow. Loans are added to your overall cash. However, your loan payments for the year are taken out of the overall cash. Dividends you pay out to shareholders obviously reduces your cash, while if you issue bonds or common stock, the issue is recorded as an influx of cash. Start with the net income at the top, and move down through the three categories. It's best to keep the three categories separate, as then people reading the statement of cash flows can see where expenses are going in and out. Subtract and add cash as needed in each category, to reach your net increase or deficiency in cash for the year. Add in last year's cash. If you have any cash left over from last year or you started out with a deficit, add that or subtract that to this year's cash. That will give you the total amount of cash you have on hand, also called your total cash resources.
Question: What is a summary of what this article is about?
Start with net income. Begin calculating cash flows from operating activities. Figure out your cash flow in the rest of operations. Determine cash flows from investing activities. Look at the cash available from financing. Lay out your statement of cash flows.

Problem: Article: Swipe left on your completed video to see the available effects, which can include fast forward, slow motion, different tints, and filters with the name of your current location. Filters must be turned on in the Manage Preferences section of the Settings menu. Swipe down from the camera screen and tap ⚙️ to get to Settings. Tap the scissors icon at the top of the screen, then use your finger to outline any part of the video, such a person's face. Now you've created a sticker that you can move to any place on the screen or save for use in another video. Tap the square icon with the folded corner at the top of the screen. Scroll left through the available stickers and Bitmojis to find a sticker. Tap on a selection then use your finger to position it on the screen. Tap the T icon at the top of the screen. Type a caption and tap Done. Use your finger to position the caption on the screen. Tap the crayon icon at the top of the screen, select a color from the spectrum that appears, and write or draw on the screen with your finger. Tap the back arrow icon next to the crayon to erase any mistakes.
Summary: Add a filter. Make a sticker. Add a sticker. Add a caption. Draw on your video.

INPUT ARTICLE: Article: If you happen to spot your ex being affectionate with someone else in public, this is pretty solid indicator that your ex is moving on. If your ex is comfortable enough to make public displays of affection, this shows that they may be in love with someone new. PDA is more than just kissing. If you see you ex out with someone, try to notice their body language. Are they touching one another? How close are they sitting? If you hear rumors that your ex is in love with someone else, take these rumors seriously. You may be tempted to ignore or disbelieve such murmurings, but just remember that rumors are often based on some measure of truth. If you suspect something, ask around. Consider asking your ex's friends directly. If your ex tells you point blank that they are moving on, you should believe them. If they explain that they've fallen for someone else, you should try to accept this fact and move on yourself. If you are still Facebook friends with your ex, you may notice if they alter their relationship status. A status of "in a relationship" is a very clear message that they feel strongly about someone. Even a vague relationship status like "it's complicated," may mean that they have fallen in love with someone new. You might also keep an eye out for romantic-looking images on Facebook. You may also watch out for flirty posts. Rather than pining away for your ex, and playing gumshoe to determine whether or not they are seeing someone, consider having a direct conversation with them. Figure out, honestly, whether or not the two of you have a future together, and if it seems like you do not, set your sights on moving on.

SUMMARY: Watch for public displays of affection. Talk to mutual friends. Listen to what they tell you. Look for a change in their Facebook status. Ask yourself if it's time to move on.

Before you apply any makeup, you'll want to determine what will look the most natural on your eyebrows and the shape you want to achieve. To find the right length for your eyebrows, use a pencil and measure a 45-degree angle reaching from the outside of your nose to the outer corner of your eye. Traditionally, your brow should end where the pencil meets your eyebrow. The outside edge should be parallel or slightly higher than the inside edge. The inside of the eyebrow should line up with the center of your nostril.The arch should be positioned above the outer third of your eye. If you have an oval face, you may want to go for arched brows that are a little longer. For a heart-shaped or square face, choose a rounded brow. For a rectangular face, try curved brows. If you have a round face, choose an arched brow.
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One-sentence summary --
Decide what your eyebrows should look like.