PQR Company presents the following for the year ended December 31, 2024:

Description	Amount ($)
Sales	6,000,000
Cost of goods sold	3,600,000
Selling expenses	600,000
Administrative expenses	150,000
Interest expense	60,000
Gain on sale of vehicle	30,000
Income tax expense	140,000

Additional information:

1. Depreciation of $210,000 is included in selling expenses and $70,000 in administrative expenses.
2. A vehicle was sold for $400,000 cash. This vehicle cost $450,000 and had a carrying value of $370,000.
3. New vehicle was purchased for $300,000 cash.
4. Dividends of $280,000 were declared and paid.
5. Purchased 600 treasury shares for $60,000.

Requirements:

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