Prepare a statement of cash flows.

Increase in accounts receivable

$300

Increase inventories

80

Increase in long-term debts

80

Beginning cash

1,785

Increase in accounts payable

60

Increase in other current assets

150

Common stock dividends

$ 40

Increase in common stock

10

Increase in gross fixed assets

50

Depreciation expense

1,500

Net income

485