Maines, Inc., had a cash balance at the beginning of the year of $72,000. During the year, the following cash flows occurred:

From operating activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $136,000

From investing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (56,000)

From financing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (34,000)

Prepare an abbreviated statement of cash flows, including a reconciliation of the beginning and ending cash balances for the year.