Given the following information, prepare a statement of cash flows.

Increase in accounts receivable- $35,

Increase in inventories- 40,

Operating income 95,

Interest expense - 35,

Increase in accounts payable- 35

,Dividends -20,

Increase in common stock- 30

,Increase in grossed fixed assets -33

, Depreciation expense- 16,

Income taxes - 19,

Beginning cash - 30.