Given the following information, prepare a statement of cash flows.
Beginning Cash.............. $ 20
Dividends................. 25
Increase in common stock......... 27
Increase in accounts receivable........ 65
Increase in inventories............ 5
Operating income............. 215
Increase in accounts payable........ 40
Interest expense.............. 50
Depreciation expense............ 20
Increase in bank debt............ 48
Increase in accrued expenses.......... 15
Increase in gross fixed assets........ 55
Income taxes.............. 45