Manji Products Ltd.'s accountants have developed the following data from the company's accounting records for the year ended December 31, 2014:
a. Salaries expense, $210,600.
b. Cash payments to purchase property, plant, and equipment, $345,000.
c. Proceeds from issuance of long-term debt, $88,200.
d. Payments of long-term debt, $37,600.
e. Proceeds from sale of property, plant, and equipment, $119,400.
f. Interest revenue, $24,200.
g. Cash receipt of dividend revenue on investments in shares, $5,400.
h. Payments to suppliers, $1,376,600.
i. Interest expense and payments, $75,600.
j. Cost of goods sold, $962,200.
k. Collection of interest revenue, $33,400.
l. Acquisition of equipment by issuing short-term note payable, $91,000.
m. Payment of salaries, $468,000.
n. Credit sales, $1,216,200.
o. Income tax expense and payments, $112,800.
p. Depreciation expense, $103,200.
q. Collections on accounts receivable, $1,346,200.
r. Collection of long-term notes receivable, $138,800.
s. Proceeds from sale of investments, $179,400.
t. Payment of long-term debt by issuing preferred shares, $400,000.
u. Cash sales, $578,000.
v. Proceeds from issuance of common shares, $209,800.
w. Payment of cash dividends, $100,000.
x. Cash balance:
December 31, 2013-$151,600
December 31, 2014-$?
Required
Assume that Manji Products Ltd. has adopted IFRS and elected to classify cash inflows from interest and dividends as investing activities, and cash outflows for the payment of interest and dividends as financing activities. Prepare Manji's cash flow statement for the year ended December 31, 2014, reporting operating activities by the direct method. Include a note to the financial statements providing a summary of noncash investing and financing activities.