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Final you need to include changes caused by Investing Financing Activities. If you weren't confused by the assets part, you might be for the liabilities section. Since liabilities have a credit balance instead of a debit balance like asset accounts, the liabilities section works the opposite of the assets section. In other words, an increase in a liability needs to be added back into income. This makes sense. Take a change in a loan account for example. If the loan is increased during the year, it means we borrowed more cash for the business. Thus, this amount
should be added back. Here's a basic tip that you can use for all liability accounts:
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