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L02 BRIEF EXERCISE 13.10 Preparing Statement of Cash Flows Watson, Inc., had a cash balance at the beginning of the year of $89,000. During the year, the following cash flows occurred: From operating activities. $136,000 (56,000) From investing activities. From financing activities.. (34,000) Prepare an abbreviated statement of cash flows, including a reconciliation of the beginning and ending cash balances for the year