Cash Beginning bal 54,000 Payments on accounts payable 402,000 Sale of long-term investment 18,200 Payments of dividends 30,000 Collections from customers 661,500 Payments of salaries and wages 139,200 Issuance of common stock 47,800 Payments of interest 27,000 Receipts of dividends 16,900 Purchase of equipment 31,900 Payments of other operating expenses 34,600 Payment of long-term note payable 41,200 Purchase of treasury stock 26,300