Cash is king, we've all heard that before right? :0) Well, in business it's often true. Even if we're profitable we can still have cash flow problems. Where does our cash come from? In general we can manage our funding from two separate sources: debt or equity. We'll get into these in more detail in future chapters. It's important to understand, however, how they tie in to our cash flow statement! Can anyone propose what each section of our cash flow statement represents, debt or equity?