<Li> Increase in current liabilities are added to net income </Li> <Li> Decrease in current liabilities are subtracted from net income </Li> <Li> Expenses with no cash outflows are added back to net income (depreciation and / or amortization expense are the only operating items that have no effect on cash flows in the period) </Li> <Li> Revenues with no cash inflows are subtracted from net income </Li>

Where do dividends go on the statement of cash flows