M/J 17 Pangli co

Sir in examiner solution , examiner has calculated overdraft at the end of Jan 20X7 as follows Overdraft at start of January 20X7 240,250 Cash received from customers (288,350) Cash paid to suppliers 130,690 Interest payment 70,000 Operating cash outflows 146,500 –––––––– Overdraft expected at end of January 20X7 299,090 My only question here is that can we take O/D fig at start of Jan in negative, Cash received fig in positive, cash paid to suppliers fig in negative, interest payment fig in negative and operating cash outflows fig in negative and eventually O/D fig at end of Jan in negative?