List the errors you find in the following statement of cash flows. The cash balance at the beginning of the year was $70,700. All other figures are correct, except the cash balance at the end of theyear.

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Healthy Choice Nutrition Products, Inc. Statement of Cash Flows For the Year Ended December 31, 2006 Cash flows from operating activities: Net income, per income statement. . $100,500 . . 10,500 5,000 64,500 $165,000 Deduct: Increase in accounts payable Increase in inventories Decrease in accrued expenses. . 4,400 18,300 1,600 . . 24,300 Net cash flow from operating activities . . .. . 140,700 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 24,0 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 152,000 137,600 105,300 $242,900 . . .._ . . .. . . . .. .. ..