... TABLE The left-hand side of Allied’s year-end 2001 and 2000 balance sheets, which are given in Table 2-1 , shows the firm’s assets, while the right-hand side shows the liabilities and equity, or... common and preferred dividends (61.5) Net cash provided by financing activities $162.5 Net decrease in cash and marketable securities ($ 70.0) Cash and securities at beginning of year Cash and securities... represent cash and are not ‘available’ for the payment of dividends or anything else.” S TAT E M E N T O F R E TA I N E D E A R N I N G S 47 NET CASH FLOW Net Cash Flow The actual net cash, as