Textbook solutions does not show the Statement of Cash Flows for the Master Budget on Chapter 8 Question 62 of Cost Accounting Foundation and Evolutions by Kinney & Raiborn. Please help what all should be on the Operating, Investing, & Financing?

Net Income		82237
Depreciation		7150
Increase in net Accounts Rec		-39500
Increase in Total Inventory		-826
Increase in income taxes payable		44282
Increase in accured interest payable		451
Increase in Accounts Payable		3499
Net Cash inflow from operating activities		97293
Investing Purchase of Equipment		-9000
Short-term investment		55300
Net cash outflow from investing activites		-64300
Financing Activities Dividends Paid		-10000
Net Cash outflow from financing activites		-10000
Net Decrease in cash		-58
Beginning balance of cash 1/1/14		5080
Ending balance of cash 3/31/14		5022

This is what I have so far, but it does not match up.

Please help!