Now we move on to a tricky one. Change in short-term borrowings. Up to the balance sheets, what I'm gonna do is I'm gonna take this year minus last year. Now, mechanically that's correct, that's what you do with a liability, but we've got an empty cell. This model will be able to handle this. What Excel will see in the cash flow statements is that my short-term borrowings went from 5,225 down to zero. The cashflow statement will see that as the short-term borrowings being paid off and that's okay. Later on once the debt schedule is done, you'd come back here and you'd correct the short-term borrowings and the figures would flow through and all correct themselves. There it is. There it is being paid off. Let's do the same thing with changing long-term debt. My long-term debt, zero of this year minus 40,000 last year, we should see 40,000 being paid off. That's exactly what we've got.

Next, for the dividends. The dividends we've already got in our balance sheet calcs.

10,358.5. It's already a negative, which is great. And that's my cash from financing.

Last up then, I need last year's ending cash balance. That gives me my beginning cash balance. I then add on net changing cash, so cash flow from operations and investing and financing to get me to my ending cash balance. Sum it up, negative 24,075.8. We can now put that up into the balance sheets So balance sheet cash, press equals, scroll down, find that number, click on it and you should now have a balanced balance sheet. And we do. Amazing. Ah, fantastic.

Now, we do have something unusual that's happened here. And you may have noticed this. Cash is being shown as a negative and for a finished balance sheet, we would never, ever see that. If you had negative cash, you'd instead see a zero cash here and instead have short-term borrowings showing up. But what's happening at the moment is all that debt is being paid off. Excel thinks all that debt is being paid off but this is okay. We will come back, we'll correct all of that later on in the model build, this cash figure would update. So for this stage in our model build, it's okay for cash to be negative. We'll come back, we'll correct the short-term borrowings figure. We'll correct the long-term debt figure. But importantly, we have a balanced balance sheet at this stage and that's good.