IJK Corp has the following financial data for the year ended December 31, 2035:

Item	Amount ($)
Sales	19,200,000
Cost of goods sold	11,520,000
Selling expenses	1,920,000
Administrative expenses	480,000
Interest expense	260,000
Gain on sale of equipment	140,000
Income tax expense	360,000

Additional information:

1. Depreciation of $540,000 is included in selling expenses and $180,000 in administrative expenses.
2. Equipment was sold for $2,200,000 cash during the year. The equipment had originally cost $2,400,000 and had a carrying value of $1,960,000.
3. New equipment was purchased for $1,200,000 cash.
4. Dividends of $720,000 were declared and paid.
5. Purchased 2,800 treasury shares for $280,000.

Requirements:

1. Compute the cash flows from operating activities.
2. Determine the cash flows from investing activities.
3. Calculate the cash flows from financing activities.
4. Identify the ending cash balance.
5. Prepare a reconciliation of net income to net cash provided by operating activities.