A Company is developing its annual financial statements at December 31. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized:

	2021	2020
Balance Sheet at December 31
Cash	$ 48,160	$ 20,000
Accounts Receivable	30,600	33,000
Inventory	33,600	40,000
Equipment	115,400	106,000
Accumulated DepreciationEquipment	(38,400)	(32,000)
Total Assets	$ 189,360	$ 167,000
Accounts Payable	$ 27,400	$ 24,000
Salaries and Wages Payable	760	1,000
Notes Payable (long-term)	41,000	52,000
Common Stock	86,000	64,000
Retained Earnings	34,200	26,000
Total Liabilities and Stockholders Equity	$ 189,360	$ 167,000
Income Statement (current year)
Sales Revenue	$ 104,000
Cost of Goods Sold	63,000
Other Expenses	28,600
Net Income	$ 12,400

Prepare the statement of cash flows for the year ended December 31. (Amounts to be deducted should be indicated with a minus sign.)