The following information was provided by the treasurer of Surety, Inc., for the year 2000 .

a. Cash sales for the year were $\$ 50,000$; sales on account totaled $\$ 60,000$.

b. Cost of goods sold was 50 percent of total sales.

c. All inventory is purchased on account.

d. Depreciation on equipment was $\$ 31,000$ for the year

e. Amortization of goodwill was $\$ 2,000$.

f. Collections of accounts receivable were $\$ 38,000$.

g. Payments on accounts payable for inventory equaled $\$ 39,000$.
h. Rent expense paid in cash was $\$ 11,000$.
i. 20,000 shares of $\$ 10$ par stock were issued for $\$ 240,000$.
j. Land valued at $\$ 106,000$ was acquired by issuance of a bond with a par value of $\$ 100,000$.
k. Equipment was purchased for cash at a cost of $\$ 84,000$.
1. Dividends of $\$ 46,000$ were declared but not yet paid.
m. $\$ 15,000$ of dividends that had been declared the previous year were paid.
n. A machine used on the assembly line was sold for $\$ 12,000$. The machine had a book value of $\$ 7,000$.
o. Another machine with a book value of $\$ 500$ was scrapped and was reported as an ordinary loss. No cash was received on this transaction.
p. The cash account increased $\$ 191,000$ during the year to a total of $\$ 274,000$.
1. Compute the beginning balance in the cash account.
2. How much cash was provided by (or used in) operating activities?
3. How much cash was provided by (or used in) investing activities?
4. How much cash was provided by (or used in) financing activities?
5. Would all the above items,

(a) through (p), be reported on a cash flow statement? Explain.