3-2. (working with a statement of cash flows) Given the following information, prepare a statement of cash flows.

Increase in accounts receivable

$25

Increase in inventories

30

Operating income

75

Interest expense

25

Increase in accounts payable

25

Dividends

15

Increase in common stock

20

Increase in net fixed assets

23

Depreciation expense

12

Income taxes

17

Beginning cash

20