1. **State the problem:** Calculate the percentage growth of Net Cash Flow from January to February for Beats Electronics. 2. **Identify the values:** From the table, Net Cash Flow in January is $-50,000$ and in February is $-30,000$. 3. **Formula for percentage growth:** $$\text{Percentage Growth} = \frac{\text{New Value} - \text{Old Value}}{|\text{Old Value}|} \times 100$$ 4. **Apply the values:** $$\frac{-30,000 - (-50,000)}{| -50,000 |} \times 100 = \frac{-30,000 + 50,000}{50,000} \times 100$$ 5. **Simplify numerator:** $$\frac{20,000}{50,000} \times 100$$ 6. **Simplify fraction:** $$\frac{\cancel{20,000}}{\cancel{50,000}} \times 100 = \frac{2}{5} \times 100$$ 7. **Calculate percentage:** $$\frac{2}{5} \times 100 = 40\%$$ 8. **Interpretation:** The Net Cash Flow increased by 40% from January to February. **Final answer:** 40%