The following data come from the financial statements of The Fun in the Sun Company for the year ended May 31, 2013 (in millions).

Data Table

Purchase of property, plant and equipment......................................................................$3,510

Net Income....................................................................................................................... 3,050

Adjustments to reconcile net income to net cash provided by operating activities.... 2,350

Revenues..........................................................................................................................59,100

Cash beginning of the year $270, end of year................................................................. 1,930

Cost of goods sold...........................................................................................................37,550

Other investing cash payments........................................................................................ $185

Account receivable.......................................................................................................... 850

Payment of dividends..................................................................................................... 290

Common stock................................................................................................................ 4,800

Issuance of common stock............................................................................................. 195

Sales of property, plant and equipment.......................................................................... 50

Retained earnings...........................................................................................................12,950

Prepare a cash flow statement for the year ended May 31, 2013. 

What activities provided the largest source of cash? Is this a sign of financial strength or weakness?