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

Sales$510,000Cost of goods sold$193,800Depreciation25,400Other operating expenses76,100Income tax43,800Loss on sale of equipment3,100Gain on sale of investment(1,900)340,300Net earnings and comprehensive income$169,700

As at December 3120X220X1Cash$69,000$54,900Accounts receivable89,100102,500Inventory186,700175,100Equipment553,400474,400Less:accumulated depreciation(229,700)(228,400)Investment54,50078,800Total$723,000$657,300Accounts payable$61,700$103,700Income tax payable9,9007,000Bonds payable45,6000Common shares306,400306,400Retained earnings299,400240,200Total$723,000657,300

Additional information:During the year, equipment with an original cost of $99,400 was sold for cash.

Required:

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