Ayayai Corporations balance sheet at the end of 2019 included the following items.

Current assets (Cash $82,000)		$236,440			Current liabilities		$151,440
Land		31,130			Bonds payable		101,440
Buildings		121,440			Common stock		181,130
Equipment		91,130			Retained earnings		45,130
Accum. depr.-buildings		(31,440	)		Total		$479,140
Accum. depr.-equipment		(11,000	)
Patents		41,440
Total		$479,140

The following information is available for 2020.

1.		Net income was $57,680.
2.		Equipment (cost $21,440 and accumulated depreciation $9,440) was sold for $11,440.
3.		Depreciation expense was $5,440 on the building and $10,440 on equipment.
4.		Patent amortization was $2,500.
5.		Current assets other than cash increased by $29,000. Current liabilities increased by $14,440.
6.		An addition to the building was completed at a cost of $28,440.
7.		A long-term investment in stock was purchased for $16,000.
8.		Bonds payable of $51,130 were issued.
9.		Cash dividends of $30,000 were declared and paid.
10.		Treasury stock was purchased at a cost of $11,000.

a. Prepare a statement of cash flows for 2020.

b.Prepare a balance sheet at December 31, 2020.