Grand Corp.s 20X2 financial statements reflect the following:

Sales						$	370,000
Cost of goods sold		$	140,600
Depreciation			18,400
Other operating expenses			55,100
Income tax			31,700
Loss on sale of equipment			2,200
Gain on sale of investment			(1,400	)			246,600
Net earnings and comprehensive income						$	123,400

As at December 31			20X2			20X1
Cash		$	50,200			$	39,900
Accounts receivable			64,800				74,400
Inventory			135,800				127,100
Equipment			402,500				344,400
Less: accumulated depreciation			(167,100	)			(165,900	)
Investment			39,600				57,200
Total		$	525,800			$	477,100
Accounts payable		$	44,900			$	75,300
Income tax payable			7,200				5,100
Bonds payable			33,100				0
Common shares			222,500				222,500
Retained earnings			218,100				174,200
Total		$	525,800			$	477,100

Additional information:

During the year, equipment with an original cost of $72,200 was sold for cash.

Required: 1. Prepare the SCF. (Deductible amounts and Cash outflows should be indicated with minus sign.)