List the errors you find in the following statement of cash flows. The cash balance at the beginning of the year was $100,320. All other amounts are correct, except the cash balance at the end of theyear.

Devon Inc. Statement of Cash Flows For the Year Ended December 31, 2010 Cash flows from operating activities: Net income $148,080 Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Gain on sale of investements Changes in current operating assets and liabilities: 42,000 7,200 Increase in accounts receivable 11,400 (14,760) (4,440) (1,080) Increase in inventories Increase in accounts payable Decrease in accrued expenses payable Net cash flow from operating activities Cash flows from investing activities: $188,400 $ 102,000 Cash received from sale of investments $ 108,000 180,200 Less: Cash paid for purchase of land Cash paid for purchase of equipment 288,200 Net cash flow used for investing activities Cash flows from financing activities: (186,200) $1 28,400 Cash received from sale of common stock Cash paid for dividends 54,000 Net cash flow provided by financing activities Increase in cash Cash at the end of the year 182,400 $184,600 126,300 $310,900 Cash at the beginning of the year