A motel has the following balance sheets at the end of each of its most recent two years.

Balance Sheet
	Dec. 31, 2019	Dec. 31, 2020
Assets
Cash	55,800
Accounts Receivable	47,200	50,600
Inventory	6,100	15,500
Land	80,000	160,000
Building	120,600	180,600
Accumulated Depreciation - Building	(50,000)	(70,000)
Total Assets	259,700	337,000
Liabilities and Shareholders Equity
Accounts Payable	36,700	12,800
Bank Loan Payable	0	7,500
Long term mortgage on building	0	50,000
Common Stock	82,000	62,000
Retained Earnings	141,000	204,700
Total Liabilities and Shareholders Equity	259,700	337,000

The company's income statement for the year shows:

Sales Revenue	1688771
Operating Expenses	85% of Sales
Net Income	?

Dividends declared an paid were $172,000 for 2020.

Required: Complete a statement of cash flows for 2020.