Based on the following Statement of Cash Flows for Matthauson Company, evaluate how effectively management is using cash flows. Provide a thorough summary including a discussion of each activity, operating, investing, and financing, as well as overall changes to the cash balance and how the cash flow affects this company’s business decisions.Matthauson CompanyStatement of Cash FlowsYear Ended December 31, 2015Cash Flows From Operating Activities:Cash Collected from Customers$940,000Cash Paid to Employees(200,000)Cash Paid to Suppliers*(670,000)Cash Paid for Interest(3,000)Cash Paid for Taxes(30,000)Net Cash Provided by Operating Activities$37,000Cash Flows From Investing Activities:Proceeds from sale of equipment$3,000Purchase of equipment(220,000)Net Cash Used by Investing Activities($217,000)Cash Flows From Financing Activities:Dividends paid($70,000)Bonds payable paid(50,000)Sale of common stock250,000Net Cash Provided by Financing Activities$130,000Decrease in Cash($50,000)