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CFA Level 1
Financial Reporting and Analysis

Net Cash Flow Calculation for DEF Enterprises

Medium Financial Statements Cash Flow Statement

Consider the cash flow statement of DEF Enterprises for the year ended December 31, 2023. The company reported the following cash flows:

- Cash flows from operating activities were $50,000.

- Cash flows from investing activities included a $30,000 payment for new equipment.

- Cash flows from financing activities recorded a $20,000 loan received.

Based on the information provided, what was DEF Enterprises' net cash flow for the year?

Hint

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