I worked out my total receipts by using an excel friendly formula, this allowed me to quickly and easily and also enabling me to use this formula repeatedly.

To work out the payments I reused this formula and was able to quickly work out each number.

I used the notes and comments to guide myself through how to work out each equation and to know what formula to use.

Total receipts are found by adding together the retained profits from 2013 financial year, and sales revenue.

The total payments is found when the wages, loan payments, electricity, advertising, phone and building materials are added together.

The net cash flow is then found by subtracting the total receipts and total payments from each other.