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JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (Prepared by Management) (Unaudited) - USD ($)
3 Months Ended
Nov. 30, 2016
Nov. 30, 2015
Items not involving an outlay of cash:    
Depreciation and amortization $ 68,640 $ 75,513
Deferred income taxes (3,165) 12,805
Interest income on litigation   (6,661)
Changes in non-cash working capital items:    
Increase in accounts receivable (44,185) (631,579)
Decrease in inventory 380,408 189,334
Decrease in note receivable   950
Decrease in prepaid income taxes 596 26,570
(Increase) in prepaid expenses (29,223) (333,009)
(Decrease) increase in accounts payable and accrued liabilities (564,903) 88,686
Increase in income taxes payable 310,974  
Net cash provided by (used by) operating activities 605,062 (45,146)
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property, plant and equipment (225,622) (10,526)
Net cash used in investing activities (225,622) (10,526)
Net increase (decrease) in cash 379,440 (55,672)
Cash, beginning of period 4,519,922 4,416,297
Cash, end of period $ 4,899,362 $ 4,360,625