Chekov Corporation's statement of financial position at the end of 2018 included the following items.

The following information is available for 2019.
1. Net income was $55,000.
2. Equipment (cost $20,000 and accumulated depreciation $8,000) was sold for $9,000.
3. Depreciation expense was $4,000 on the building and $9,000 on equipment.
4. Patent amortization was $2,500.
5. Current assets other than cash increased by $25,000. Current liabilities increased by $13,000.
6. An addition to the building was completed at a cost of $27,000.
7. A long-term investment in debt securities was purchased for $16,000.
8. Bonds payable of $50,000 were issued.
9. Cash dividends of $25,000 were declared and paid.
10. Treasury shares were purchased at a cost of $11,000.
Instructions
(Show only totals for current assets and current liabilities.)
a. Prepare a statement of cash flows for 2019.
b. Prepare a statement of financial position at December 31, 2019.