Selected financial statement information and additional data for Carla Vista Co. is presented below.

			December 31
			2019		2020
Cash			$41,000		$80,800
Accounts receivable (net)			83,000		141,000
Inventory			168,000		202,000
Land			58,000		18,000
Equipment			502,000		788,000
	TOTAL		$852,000		$1,229,800
Accumulated depreciation			$85,000		$117,000
Accounts payable			50,000		86,000
Notes payable - short-term			67,000		31,000
Notes payable - long-term			167,000		302,000
Common stock			423,000		491,000
Retained earnings			60,000		202,800
	TOTAL		$852,000		$1,229,800

Additional data for 2020:
1.		Net income was $224,000.
2.		Depreciation was $32,000.
3.		Land was sold at its original cost.
4.		Dividends of $81,200 were paid.
5.		Equipment was purchased for $83,000 cash.
6.		A long-term note for $203,000 was used to pay for an equipment purchase.
7.		Common stock was issued to pay a $68,000 long-term note payable.

Prepare a statement of cash flows for the year ending December 31, 2020. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)