COMPARATIVE BALANCE SHEETS
		2020			2019			Increase (Decrease)
Cash		$814,600			$706,000			$108,600
Accounts receivable		1,129,100			1,176,600			(47,500	)
Inventory		1,861,900			1,719,500			142,400
Property, plant, and equipment		3,335,800			2,940,300			395,500
Accumulated depreciation		(1,159,600	)		(1,046,100	)		(113,500	)
Investment in Myers Co.		313,100			277,300			35,800
Loan receivable		249,200						249,200
Total assets		$6,544,100			$5,773,600			$770,500
Accounts payable		$1,013,700			$946,000			$67,700
Income taxes payable		29,900			50,000			(20,100	)
Dividends payable		80,200			99,800			(19,600	)
Lease liabililty		455,900						455,900
Common stock, $1 par		500,000			500,000
Paid-in capital in excess of parcommon stock		1,502,100			1,502,100
Retained earnings		2,962,300			2,675,700			286,600
Total liabilities and stockholders equity		$6,544,100			$5,773,600			$770,500

Additional information:

1.		On December 31, 2019, Grouper acquired 25% of Myers Co.s common stock for $277,300. On that date, the carrying value of Myerss assets and liabilities, which approximated their fair values, was $1,109,200. Myers reported income of $143,200 for the year ended December 31, 2020. No dividend was paid on Myerss common stock during the year.
2.		During 2020, Grouper loaned $355,300 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $106,100, plus interest at 10%, on December 31, 2020.
3.		On January 2, 2020, Grouper sold equipment costing $60,400, with a carrying amount of $38,000, for $40,200 cash.
4.		On December 31, 2020, Grouper entered into a capital lease for an office building. The present value of the annual rental payments is $455,900, which equals the fair value of the building. Grouper made the first rental payment of $60,200 when due on January 2, 2021.
5.		Net income for 2020 was $366,800.
6.		Grouper declared and paid the following cash dividends for 2020 and 2019.

		2020		2019
Declared		December 15, 2020		December 15, 2019
Paid		February 28, 2021		February 28, 2020
Amount		$80,200		$99,800

Prepare a statement of cash flows for Grouper Corp. for the year ended December 31, 2020, using the indirect method.

GROUPER CORP. Statement of Cash Flows choose the accounting period
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Adjustments to reconcile net income to
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		enter a total amount of the adjustments
select a closing name for section one		enter a total amount for section one
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select a closing name for this statement		$enter a total of the two previous amounts
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