How do I calculate cash at the beginning of the year and cash at the end of the year for statement of cash flows?

Statement of Cash Flows For Year Ended December 31 Cash Flow from Operating Activities Net Income $ 126000 Add (deduct) items to convert net income to cash basis Depreciation 65000 Amortization 31000 Gain on Sale of Equipment -12000 Accounts Receivable Increase -7000 Inventory Decrease 11000 Prepaid Expenses Increase -3000 Accounts Payable Increase 14000 Accrued Liabilities Decrease 5000 Cash Flow Provided by Operating Activities 220000 Cash Flow from Investing Activities Sale of Equipment 17000 Purchase of Land -81000 Cash Used by Investing Activities 64000 Cash Flow from Financing Activities Issuance of Common Stock 75000 Retirement of Bonds Payable -70000 Payment of Dividends 41000 Cash Used by Financing Activities 36000 Net Increase in Cash 20000 Cash at Beginning of Year X Cash at End of Year $ 0 x Check artially correct