Interpret the following information regarding Westlake Corporation's cash flows.

Sales..................$ 550,000
Accumulated depreciation........ 190,000
Cash ? Cost of goods sold........ 320,000
Accounts receivable........... 73,000
Depreciation expenses.......... 38,000
Accounts payable............ 65,000
Interest expense............. 26,000
Short- term notes payable......... 29,000
Income taxes.............. 59,850
Inventories............... 47,000
Marketing, general, and administrative expenses.. 45,000
Gross fixed assets............ 648,000
Long- term debt............ 360,000
Common stock............ 120,000
Other assets............... 15,000
Retained earnings............ 138,500
In addition, the firm has 10,000 shares outstanding and paid $15,000 in common stock dividends during the year.

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S 680 Net income Depreciation expense Profits before depreciation Increase in accounts recelvable Increase in inventories Increase in accounts payable Increase in accrued expenses Cash flow from operations Investment activity Change in fixed assets Financing activity Increase in long-term debt Common stock dividends 805 (200) (240) 120 81 S 566 (1,064) Total financing activities Change in cash Beginning cash Ending cash 640 120 5 520 $ 22 500 522