The current period statement of cash flows includes the flowing: cash balance at the beginning of the period $310,000 cash provided by operating activities 185,000 cash used in investing activities 43,000 cash used in financing activities 97,000 the cash balance at the end of the period is $45,000 $635, .000 $355,000 $125,000

$355,000

Explanation: In simple words, cash flow refers to the financial statement in which an organisation depicts its sources and uses of cash in three categories operating , investing and financing activities.

Operating activities refers to the activities that are related to core operations of the business, investing activities are related to purchase and sale of fixed assets and activities related to procurement of liabilities and capital are termed as financing activities.

Thus any change in cash from beginning to end occurs due to change in these activities. Thus we can conclude cash at the end as follows :-

$310,000 + $185,000 - $43,000 - $97,000 = $355,000

the answer is a. $209,000