TUV Ltd reports the following for the year ended December 31, 2030:

Financial Information	2030	2029
Sales	13,200,000	12,400,000
Cost of goods sold	7,920,000	7,440,000
Selling expenses	1,320,000	1,240,000
Administrative expenses	330,000	310,000
Interest expense	160,000	150,000
Gain on sale of machinery	90,000	-
Income tax expense	260,000	250,000

Additional information:

1. Depreciation of $390,000 is included in selling expenses and $130,000 in administrative expenses.
2. Machinery was sold for $1,200,000 cash. This machinery cost $1,400,000 and had a carrying value of $1,100,000.
3. New machinery was purchased for $700,000 cash.
4. Dividends of $520,000 were declared and paid.
5. Purchased 1,800 treasury shares for $180,000.

Requirements:

1. Calculate the cash flows from operating activities.
2. Determine the cash flows from investing activities.
3. Compute the cash flows from financing activities.
4. Identify the ending cash balance.
5. Prepare a reconciliation of net income to cash provided by operating activities.