During 20Y8, Birch Inc. reported net income of $18,000 and paid $17,400 of cash dividends. Birchs beginning and ending balance sheets for 20Y8 are as follows:

Balance Sheet	January 1	December 31
Assets:
Cash	$ 12,200	$ 20,400
Accounts receivable	8,400	10,100
Inventory	38,600	39,700
Property, plant, & equipment	135,500	144,050
Less accumulated depreciation	(95,200)	(102,300)
	$ 99,500	$ 111,950
Liabilities and stockholders equity:
Accounts payable	$ 9,500	$ 14,550
Accrued salaries payable	12,100	15,500
Other accounts payable	6,300	1,200
Notes payable	7,500	1,500
Long-term debt	31,400	34,900
Deferred income taxes	3,200	5,700
Common stock	17,800	26,300
Retained earnings	11,700	12,300
	$ 99,500	$ 111,950

a. What are Birchs total sources of cash during 20Y8?

b. What are Birchs total uses of cash during 20Y8?

c. Does the difference between sources and uses of cash agree with the change in the cash balance during 20Y8?