List the errors you find in the following statement of cash flows. The cash balance at the beginning of the year was $70,700. All other figures are correct, except the cash balance at the end of theyear.

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Healthy Choice Nutrition Products, Inc. Statement of Cash Flows For the Year Ended December 31, 2006 Cash flows from operating activities: 100,500 Net income, per Income statement Add: Depreciation Increase in accounts receivable Gain on sale of investments 49,000 10,500 5,000 64,500 $165,000 4,400 18,300 Deduct: Increase in accounts payable Increase in inventories Decrease in accrued expenses Net cash flow from operating activities 24,300 $140,700 Cash flows from investing activities: Cash received from sale of investments Less: Cash paid for purchase of land 85,000 90,000 150,100 240,100 Cash paid for purchase of equipment Net cash flow used for investing activities (155,100) Cash flows from financing activities: Cash received from sale of common stock Cash paid for dividends Net cash flow provided by financing activities $107,000 Increase in cash Cash at the end of the year Cash at the beginning of the year 152,000 $137,600 105,300 $242,900