Garcia Trade has the following cash transactions for the year ended December $31,2026.$

$\backslash$table$[[$Accounts$,$Amounts$],[$Cash received from sale of products to customers,$$31,000],[$Cash received from the bank for long$-$term loan,$36,000],[$Cash paid to purchase factory equipment,$(41,000)],[$Cash paid to merchandise suppliers,$(10,200)],[$Cash received from the sale of an unused warehouse,$11,200],[$Cash paid to workers,$(22,200)],[$Cash paid for advertisement,$(2,200)],[$Cash received for sale of services to customers,$21,000],[$Cash paid for dividends to stockholders,$(4,200)]]$

Assume the balance of cash at the beginning of the period is $$3,200.$

Required:

Calculate the ending balance of cash.

Prepare a statement of cash flows.

Complete this question by entering your answers in the tabs below.

Prepare a statement of cash flows.

Note: Cash outflows should be indicated by a minus sign.

$\backslash$table$[[$GARCIA TRADE,,$],[$Statement of Cash Flows,,$],[$Cash Flows from Operating Activities,,$],[$Cash inflows:,,$],[,,],[,,],[$Cash outflows:,,$],[,,],[,,],[$Net cash flows from operating activities,,$],[$Cash Flows from Investing Activities,,$],[,,],[,,],[,,],[$Cash Flows from Financing Activities,,$],[,,],[,,],[,,],[$Cash at the beginning of the year,,$],[$Cash at the end of the year,,$]]$