XYZ Ltd has the following financial data for the year ended December 31, 2022:

Item	Amount ($)
Sales	5,000,000
Cost of goods sold	3,000,000
Selling expenses	500,000
Administrative expenses	100,000
Interest expense	50,000
Gain on sale of machinery	25,000
Income tax expense	125,000

Additional information:

1. Depreciation of $200,000 is included in selling expenses and $60,000 in administrative expenses.
2. Machinery was sold for $300,000 cash during the year. The machinery had originally cost $400,000 and had a carrying value of $200,000.
3. New machinery was purchased for $150,000 cash.
4. Dividends of $250,000 were declared and paid.
5. Purchased 500 treasury shares for $50,000.

Requirements:

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