Procter & Gamble Financial Summary for the Year Ended 2022:

Income Statement:

Item	Amount
Revenue	$32,000,000
Cost of Goods Sold	$20,800,000
Operating Expenses	$7,000,000 (Including Depreciation: $650,000)
Interest Expense	$180,000
Gain on Sale of Equipment	$155,000
Income Tax Expense	$360,000

Balance Sheet:

Item	12/31/2022	12/31/2021
Cash	$4,000,000	$3,000,000
Accounts Receivable	$900,000	$850,000
Inventory	$1,800,000	$1,650,000
Accounts Payable	$1,000,000	$950,000

Additional Information:

Equipment sold for $600,000 (original cost $750,000, carrying value $490,000).

New equipment purchased for $550,000.

Dividends declared and paid: $750,000.

Treasury shares purchased: 5,000 shares for $500,000.

Requirements:

Calculate cash flows from operating activities.

Calculate cash flows from investing activities.

Calculate cash flows from financing activities.

Determine the ending cash balance.