Almulla. COP statements of financial position

Assets. Dec. 31, 2020. Jan. 1, 2020. Inc./Dec.

Machinery. 78,000$. 44,000$. 34,000$ Increase

less: Accumulated depreciation- machinery. 34,000$. 22,000$. 12,000$ Increase

Accounts receivable. 182,000$. 176,000$. 6,000$ Increase

Cash. 90,000$. 26,000$. 64,000$ Increase

Total. 316,000$. 224,000$

Equity and Liabilities

Share capital-ordinary. 200,000$. 160,000$. 40,000$ Increase

Retained earnings. 76,000$. 34,000$. 42,000$ Increase

Accurate payable. 40,000$. 30,000$. 10,000$ Increase

Total. 316,000$. 224,000$

Net income of 68,000$ was reported, and dividends of 26,000$ were paid in 2019. New equipment was purchased and none was sold.

Use the above information to prepare a cash flow statement for the year ended December 31, 2020.