Given the following information, prepare a statement of cash flows.
Increase in accounts receivable..... $ 25
Increase in inventories......... 30
Operating income......... 75
Interest expense ......... 25
Increase in accounts payable..... 25
Dividends............. 15
Increase in common stock....... 20
Increase in net fixed assets...... 23
Depreciation expense......... 12
Income taxes........... 17
Beginning cash............ 20