Complete the following Annual Statement of Cash Flows table:

Statement of Cash Flows
Cash Flows from operations
Sales	$307,000
Cash payments from Accounts Receivable	$15,000
Inventory	($140,000)
Cash expenses from operations	($42,000)
Income taxes paid	($36,000)
Net Cash from Operations
Cash Flow from activities other than operations
Investments	($24,000)
Notes Receivable	$2000
Mortgage Payments	($40,000)
Proceeds from notes payable	$15,000
Net cash from non-operations activities
Net Change in Cash
Cash at the Beginning of the year	$12,000
Cash at the end of the year