Figure 4-7 
-Refer to Figure 4-7.The shift from Da to Db is called
Definitions:
Cash Outflows
Cash Outflows refer to money leaving a business or individual's possession, typically as payments for expenses, investments, or other financial obligations.
Accounting Period
A specific time period at the end of which an organization prepares financial statements, commonly a quarter or year.
Operating Cash Receipts
The cash received by a company from its operational activities, such as cash from sales or services rendered.
Operating Cash Payments
Cash payments made by a business for its operational activities, such as paying for goods, services, and employee salaries.
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