Using the Following Information, Complete the Statement of Cash Flows

Using the following information, complete the statement of cash flows for Nutritional Foods for the year ended December 31, 2010. Place parentheses around those figures in the statement representing cash outlays.
$\begin{array}{lll}\text {Payments for purchase of land }&\$416,000\\\text {Proceeds from sale of land. }&\$58,000\\\text { Proceeds from issuance of capital stock }&\$347,000\\\text {Proceeds from issuance of bonds payable }&\$99,000\\\text { Payments to settle short-term debt. }&\$74,000\\\text { Interest and dividends received. }&\$49,000\\\text { Cash received from customers}&\$1,502,000\\\text {Dividends paid }&\$182,000\\\text {Cash paid to suppliers and employees }&\$1,172,000\\\text {Interest paid }&\$66,000\\\text {Income taxes paid }&\$115,500\\\text { Cash and cash equivalents, January 1, 2010 }&\$86,000\\\text { Cash and cash equivalents, December 31, 2010. }&?\\\end{array}$