ABC Industries Statement of Operations for the Year Ended December 31, 2020:

Revenue: $4,000,000

Cost of Goods Sold: $2,700,000

Operating Expenses: $900,000 (Includes Depreciation of $130,000)

Interest Expense: $35,000

Gain on Sale of Equipment: $25,000

Income Tax Expense: $110,000

Balance Sheet Items:

Item	12/31/2020	12/31/2019
Cash	$600,000	$400,000
Accounts Receivable	$300,000	$260,000
Inventories	$500,000	$450,000
Accounts Payable	$400,000	$350,000

Additional Information:

Equipment sold for $140,000. Original cost was $190,000 and carrying value was $115,000.

New equipment purchased for $100,000.

Dividends of $180,000 declared and paid.

600 treasury shares bought for $60,000.

Requirements:

Compute cash flows from operating activities.

Compute cash flows from investing activities.

Compute cash flows from financing activities.

Compute the ending cash balance.