The following data are taken from the records of Howa Company for the year 2009. Cash received From customers P 500,000 Proceeds of Bank Loan 800,000 Additional Investment of Howa 125,000 Proceeds of sale of equipment 35,000 Dividends on stock investments 5,000 Interest Income 2,300 Commissions Income 10,000 Cash paid Operating expenses 195,000 Principal of Bank Loan 200,000 Withdrawal of Howa Interest on bank loan 40,000 4,000 Purchase of furniture 18,000 5,600 Taxes and licenses Cash balance on January 1, 2009 is P555,000. Required: Prepare a statement of cash flows.