LARRY'S LOGGING EQUIPMENT, INC Statement of Cash Flows For the Year Ended December 31, Year 3 Cash flows from operating activities Cash collected from customers Cash paid to suppliers and employees Cash paid for other operating activities Net cash flow from operating activities Cash flows from investing activities Cash paid to purchase equipment and other assets Cash received from selling equipment and other assets Net cash flow from (used by) investing activities Cash flows from financing activities Cash paid on notes payable Cash paid for dividends Net cash flow from (used by) financing activities Net change in cash during the year Beginning cash, January 1, Year 3 Ending cash, December 31, Year 3 A$ 24,000 B (14,000) C Unknown D$ 10,000 E (90,000) F Unknown G Unknown H (64,000) I (20,000) 3 Unknown 74,000 L Unknown M 244,000 What amount is represented by letter L in the statement of cash flows