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?