A comparative balance sheet for Pina Corporation is presented as follows.

		December 31
Assets		2020			2019
Cash		$ 72,860			$ 22,000
Accounts receivable		84,840			68,980
Inventory		182,840			191,980
Land		73,840			112,980
Equipment		262,840			202,980
Accumulated Depreciation-Equipment		(71,840	)		(44,980	)
Total		$605,380			$553,940
Liabilities and Stockholders' Equity
Accounts payable		$ 36,840			$ 49,980
Bonds payable		150,000			200,000
Common stock ($1 par)		214,000			164,000
Retained earnings		204,540			139,960
Total		$605,380			$553,940

Additional information:

1.		Net income for 2020 was $130,680. No gains or losses were recorded in 2020.
2.		Cash dividends of $66,100 were declared and paid.
3.		Bonds payable amounting to $50,000 were retired through issuance of common stock.

Prepare a statement of cash flows for 2020 for Pina Corporation.