On January 1, 2014, Palmetto, a fast-food company, had a balance in its Cash account of $39,700. During the 2014 accounting period, the company had (1) net cash inflow from operating activities of $22,600, (2) net cash outflow for investing activities of $30,000, and (3) net cash outflow from financing activities of $11,500.

Required

a.	Prepare a statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)