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

Sales						$	470,000
Cost of goods sold		$	178,600
Depreciation			23,400
Other operating expenses			70,100
Income tax			40,300
Loss on sale of equipment			2,800
Gain on sale of investment			(2,000	)			313,200
Net earnings and comprehensive income						$	156,800

As at December 31			20X2			20X1
Cash		$	63,800			$	50,800
Accounts receivable			82,400				94,500
Inventory			172,700				161,500
Equipment			511,900				437,600
Less: accumulated depreciation			(212,600	)			(210,900	)
Investment			50,300				72,700
Total		$	668,500			$	606,200
Accounts payable		$	57,100			$	95,800
Income tax payable			9,200				6,500
Bonds payable			42,100				0
Common shares			283,100				283,100
Retained earnings			277,000				220,800
Total		$	668,500				606,200

Additional information:

During the year, equipment with an original cost of $91,800 was sold for cash.

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

Operating

investing

financing

Opening cash

closing cash

2. Not available in Connect.