What does Delicious Desserts’ statement of cash flows reveal about its cash position?

"Statement of Cash Flows for Delicious Desserts\n\nDelicious Desserts, Inc. Statement of Cash Flows for 2018\n\nCash Flow from Operating Activities\n\nNet profit after taxes $27,175\n\nDepreciation 1,500\n\nDecrease in accounts receivable 3,140\n\nIncrease in inventory (4,500)\n\nDecrease in accounts payable (2,065)\n\nDecrease in accruals (1,035)\n\nCash provided by operating activities $24,215\n\nCash Flow from Investment Activities\n\nIncrease in gross fixed assets ($5,000)\n\nCash used in investment activities ($5,000)\n\nCash Flow from Financing Activities\n\nDecrease in notes payable ($3,000)\n\nDecrease in long-term debt (1,000)\n\nCash used by financing activities ($4,000)\n\nNet increase in cash and marketable securities $15,215\n\nConcept Check\n\n1. What is the purpose of the statement of cash flows?\n\n2. Why has cash flow become such an important measure of a firm’s financial condition?\n\n3. What situations can you cite from the chapter that support your answer?"