v3.5.0.2

Statements of Cash Flows - USD ($)	9 Months Ended
Statements of Cash Flows - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net loss	$ (39,279)	$ (54,546)
Changes in operating assets and operating liabilities
Prepaid expenses	(4,515)	7,400
Accounts payable and accrued liabilities	23,442	(11,650)
Indebtedness to related parties and accrued liabilities	12,704	3,577
Net cash (used in) operating activities	(7,648)	(55,219)
Cash flows from financing activities:
Proceeds from note payable, related parties		64,500
Net cash provided by financing activities		64,500
Net change in cash	(7,648)	9,281
Cash, beginning of period	12,258	8,071
Cash, end of period	4,610	17,352
Non cash investing and financing activities
Accrued interest converted into notes payable, related parties	$ 3,102

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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WESTMOUNTAIN DISTRESSED DEBT INC 10-Q