I am currently trying to calculate the beginning cash balance as shown in the attached image. I know that I have to add up all 3 of my net cash flows (operating, investing and finance) so that way I can get the net change in cash. I have run into a problem when calculating my net cash flows from financing, I need to calculate cash received from Notes payable, but both beginning and ending notes payable are missing. I also have a problem when calculating my investment activities with calculating cash received from sale of investment. My main question is how do I calculate notes payable and investments. I have calculated everything else which I can give
Ending accounts receivable: 52,00
Ending Prepaid Insurance: 10,000
Beginning Land: 49,000
Ending Salaries Payable: 12,000
Cash received from the issue of common stock: 26,000
Cash paid for dividends: <24,000>
Note: < > means it is decreasing or getting subtracted