To prepare the statement of cash flows, accountants for C. Yang, Inc. summarized 2015 activity in the Cash account as follows:

Requirement
1. Prepare the statement of cash flows of C. Yang, Inc. for the year ended December 31, 2015, using the direct method for operating activities.

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Cash 399,100 27,200 143,800 26,900 10,200 34,300 53,600 Payment on accounts payable 17,100 Payment of dividends 673,700 Payment of salaries and wages 47,300 Payment of interest Payment for equipment Payment of operating expenses Payment of notes payable Payment of income tax Beginning balance Receipts of interest Collections from customers Isuance of common shares 67,700 18,900 Ending balance 63,600