Jones Clothing Store presented the following statement of cash flows for the year ended December 31, 2012.

Jones Clothing Store Statement of Cash Flows For the Year Ended December 31, 2012
Cash received:
From sales to customers	$200,000
Interest income	10,000
Loans from banks	50,000
From sale of property, plant, and equipment	100,000
From issuance of common stock	150,000
From issuance of bonds	100,000
Total cash received	$610,000
Cash payments:
For dividends	$ 20,000
For purchase of stock of another company	150,000
For purchase of equipment	200,000
For acquisition of inventory	80,000
To employees	60,000
Total cash payments	$510,000
Net increase in cash	$100,000

Required:

a.	Prepare a statement of cash flows in proper form.
b.	Comment on the major flows of cash