XERCISE 13.1

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Cash provided by operating activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$200,000
Cash used in investing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	(120,000)
Cash provided by financing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	88,000
Increase in cash during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$168,000
Cash balance, beginning of the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	75,000
Cash balance, end of the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$243,000

sing a Statement f Cash Flows

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