Cash flow statements show cash activities related to operating, investing, and financing activities. The operational activities section reports money received and spent in operations. The investment activities section reports cash transactions arising from the acquisition or sale of long-term or permanent type assets. The final section of the cash flow statement concerns financing activities. This section reports shareholder investment actions and cash dividends (Warren et al, 1997, p. 20). Statements typically show outgoing cash activities such as cash paid to employees, cash paid to suppliers, interest paid, and income taxes paid. The cash flow statement shows cash from activities such as cash collected from customers and interest and dividends received (Accounting Tools, 2015). There are two methods of reporting cash flows: direct and indirect method. Methods differ in how cash flows from operating activities are calculated.