XYZ Manufacturing Financial Report for 2021:

Total Revenue: $5,000,000

Cost of Sales: $3,200,000

Operating Costs: $1,000,000 (Depreciation: $150,000)

Interest Payments: $45,000

Gain on Equipment Sale: $35,000

Income Taxes: $120,000

Current Assets and Liabilities:

Item	12/31/2021	12/31/2020
Cash	$550,000	$350,000
Accounts Receivable	$270,000	$220,000
Inventories	$520,000	$470,000
Accounts Payable	$370,000	$320,000

Additional Information:

Depreciation included in operating costs.

Equipment sold for $160,000 (original cost $220,000, carrying value $140,000).

Purchase of new equipment: $90,000.

Dividends declared and paid: $160,000.

Purchase of treasury shares: 700 shares for $70,000.

Requirements:

Calculate cash flows from operating activities.

Calculate cash flows from investing activities.

Calculate cash flows from financing activities.

Determine the ending cash balance.