Please fill in 'Cash at the Beginning of the Year'

Squirrel Tree Services reports the following amounts on December 31, 2021. Assets Cash Supplies Prepaid insurance Building $ 9,100 3,200 4,900 Liabilities and Stockholders' Equity Accounts payable Salaries payable Notes payable Common stock Retained earnings $13,900 4,900 34,000 40,000 10,400 In addition, the company reported the following cash flows. Cash Inflows Customers Borrow from the bank (note) Sale of investments $88,000 34,000 31,000 Cash Outflows Employee salaries Supplies Dividends Purchase building $36,000 18,000 13,500 90,000 Required: 1. Prepare a balance sheet. 2. Prepare a statement of cash flows. Complete this question by entering your answers in the tabs below. Balance Sheet Statement of Cash Flows Prepare a statement of cash flows. (Cash outflows and decreases in cash should be indicated by a minus sign.) SQUIRREL TREE SERVICES Statement of Cash Flows For the year ended December 31, 2021 Cash Flows from Operating Activities From Customers $ 88,000 For Salaries (36,000) For Supplies (18,000) 34,000 Net Cash Flows from Operating Activities Cash Flows from Investing Activities Sale of Investments Purchase Building 31,000 (90,000) (59,000) Net Cash Flows from Investing Activities Cash Flows from Financing Activities Borrow from Bank Pay Dividends 34,000 (13,500) 20,500 (4,500) Net Cash Flows from Financing Activities Net Decrease in Cash Cash at the Beginning of the Year Cash at the End of the Year $ 9,100