A comparative balance sheet for Hallington Corporations is presented below

Decemebr 31
Assets	2020	2019	Difference
Cash	68,000	22,000	46,000
Accounts Receivable	82,000	66,000	16,000
Inventory	170,000	189,000	-19,000
Land	71,000	110,000	-39,000
Equipmet	280,000	200,000	80,000
Accumulated Depreciation - Equipment	-74,000	-42,000	-32,000
Total	597,000	545,000	52,000

Liabilities and Stockholders Equity	2020	2019
Accounts Payable	34,000	47,000
Bonds Payable	150,000	200,000
Common Stock ($1 par)	164,000	164,000
Retained Earnings	249,000	134,000
Total	597,000	545,000

Additional Information:

1. Net income for 2020 was $145,000

2. Land was sold at cost; there were no gains or losses

3. Equipment was purchased and none was sold

4. Cash dividends of $30,000 where declared and paid

Instructions:

Prepare a statement of cash flows in proper form