Assets			2020	2019	Change	INC/DEC
Cash			66,000	69,000	-3,000	INC
Accounts Receivable			169,000	152,000	17,000	INC
Inventory			143,000	126,000	17,000	INC
Prepaid Expenses			8,000	22,000	-14,000	DEC
Land			130,000	175,000	-45,000	DEC
Buildings			262,000	157,000	105,000	INC
Accumulative Depreciation - buildings			-65,000	-37,000	28,000	INC
Equipment			128,000	75,000	53,000	INC
Accumulative Depreciation- equipment			-44,000	-41,000	3,000	INC
Totals			797,000	698,000
Liabilities and Stockholders Equity
Accounts Payable			63,000	71,000	-8,000	DEC
Accrued Expenses			49,000	77,000	-28,000	DEC
Bonds Payable			105,000	223,000	-118,000	DEC
Common Stock ($1 par value)			185,000	145,000	40,000	INC
Retained Earnings			395,000	182,000	213,000	INC
Totals			797,000	698,000
1. Operating expenses include depreciation
2. Equipment with a cost of $42,000, and a book value of $21,000, was sold for $28,000 cash
3. Cash Dividends were declared and paid in 2020 of $100,000
4. Bonds of $118,000 were redeemed for $121,000
5. Land with a cost of $45,000 was sold for $49,000
						prepare a statement of cash flows using the indirect method.