Use the following accounts to prepare a statement of cash flows for a not-for-profit organization:

Long-term borrowings ………………………………………………... $ 50,000

Purchase of equipment ……………………………………………….. 110,000

Excess of revenue over expenses …………………………………….          35,000

Purchase of investments ………………………………………………        20,000

Depreciation/amortization ……………………………………………          10,000

Contributions from cash endowments ……………………………….          50,000

Increase in adjustments in non-cash working capital accounts ………           5,000

Cash at beginning of year ……………………………………………          20,000

Net increase in cash account ………………………………………..            10,000