How to Factor Expenses from Reserves into Cash Flow Statement

[Kim Hopkins]

Hello! I'm going nuts here trying to figure out how to properly set up a statement that shows my cash flow. In particular, we have a reserve (escrow) account that we put money into each month the year before to cover our property tax bill paid in January. So for January, while we might only have $20k from rental income and a $55k property tax bill, we were still cash flow positive because we used the reserves to pay for the property tax. But the reserves don't show up in that month's "income" so it looks like we were cash flow negative. Does this make sense to anyone? Sorry, this isn't my most coherent post. 

To clarify, the total income for January below would be only $20k but the OpEx (operating expense) includes a $55k property tax bill. The property tax bill is being paid from our reserves, but the cash flow statement below doesn't show the reserves anywhere so won't account for that.

In case you can't tell, I'm not an accountant! 

Thanks!
Kim