=+Cash paid for dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54,000 _________ Net cash flow provided by financing activities . . . . . . . . . . . . . . . 182,400 ________ Increase in cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $184,600 Cash at the end of the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126,300 ________ Cash at the beginning of the year . . . . . . . . . . . . . . . . . . . . . . . . . $310,900 ________ ________