Changes in current assets and current liabilities Increase in accounts receivable Increase in inventory Increase in accounts payable Increase in taxes payable Net cash provided by operating activities Cash flows from investing activities Cash paid for equipment Net cash used in investing activities Cash flows from financing activities: Cash received from stock issuance Cash paid for cash dividends Net cash used in financing activities Net increase (decrease) in cash Cash balance at December 31, prior year Cash balance at December 31, current year (17,000) (80,000) 26,000 7,900 (52,900) 65,000 (99,000) $ $ $ 142,900 (52,900) (34,000) 56,000 991,000