List the errors you find in the following statement of cash flows. The cash balance at the beginning of the year was $83,600. All other amounts are correct, except the cash balance at the end of theyear.

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Whole Life Nutrition Products Inc. Statement of Cash Flows For the Year Ended December 31, 2008 Cash flows from operating activities: $123,400 Adjustments to reconcile net income to net cash flow from operating activities: 35,000 6,000 Gain on sale of investements... Changes in current operating assets and liabilities: 9,500 (12,300) (3,700) (900) Net cash flow from operating activities.... . . . $157,000 Cash flows from investing activities: Cash received from sale of investments Less: Cash paid for purchase of land 85,000 90,000 Cash paid for purchase of equipment.150,100 240,100 Net cash flow used for investing activities (155,100) Cash flows from financing activities: Cash received from sale of common stock.. Cash paid for dividends . . Net cash flow provided by financing activities $107,000 45,000 Increase in cash Cash at the end of the year.. . . .. . . . Cash at the beginning of the year... . 152,000 $153,900 105,300 $259,200