Hello, I need to know the steps to take on the cash flow statement to come up with the answer to Cash and cash equivalents:

	12/31/13		12/31/12
Cash	$	315,000	$	72,000
Accounts receivable		124,000		102,000
Accounts payable (operating expenses)		74,000		62,000
Income taxes payable		12,000		19,000

Balance Sheet info

Service revenue$940,000

Operating expenses 720,000

Income before income taxes 220,000

Income tax expense 66,000 Net income$154,000

In addition, the following transactions took place during the year:
1.	Common stock was issued for $104,000 in cash.
2.	Long-term investments were sold for $52,000 in cash. The original cost of the investments also was $52,000.
3.	$82,000 in cash dividends was paid to shareholders.
4.	The company has no outstanding debt, other than those payables listed above.
5.	Operating expenses include $32,000 in depreciation expense.