The comparative balance sheet of Hobson Medical Equipment Inc. for December 31, 2013 and 2012, is as follows:

Assets Dec31,2013 Dec31,2012

cash $294 $96

accounts receivable(net) 168 120

inventories 105 66

land 240 270

equipment 135 105

accumulated depreciation equipment (36) (18)

Total $906 $639

Liabilities and stockholders equality

accounts payable(merchandise creditors) $105 $96

dividends payable 18 -

common stock,$10 par 60 30

paid in capital in excess of par -common stock 150 75

retained earnings 573 438

total $906 $639

The following additional information is taken from the records:

Land was sold for $75.

Equipment was acquired for cash.

There were no disposals of equipment during the year.

The common stock was issued for cash.

There was a $195 credit to Retained Earnings for net income.

There was a $60 debit to Retained Earnings for cash dividends declared.

Prepare a statement of cash flows using the indirect method of presenting cash flow from operating activities. use the minus sign to indicate any cash flows or negative amounts.

I only need on this the cash at the beginning of the year.

cash at the end of the year.