Ayayai House Inc. had the following condensed statement of financial position at December 31, 2019:

AYAYAI HOUSE INC. Statement of Financial Position December 31, 2019
Cash		$10,850		Current liabilities		$15,200
Current assets (non-cash)		34,350		Longterm notes payable		30,850
Bond investment at amortized cost		40,850		Bonds payable		32,150
Plant assets (net)		58,200		Common shares		80,850
Land		38,650		Retained earnings		23,850
		$182,900				$182,900

Ayayai House Inc. follows IFRS and chooses to classify dividends paid as financing activities and interest paid as operating activities on the statement of cash flows. During 2020, the following occurred:

1.		Ayayai House Inc. sold part of its investment portfolio in bonds for $16,700, resulting in a gain of $270.
2.		Dividends totalling $17,700 were paid to shareholders.
3.		A parcel of land, to be used as a parking lot, was purchased for $3,800.
4.		Common shares were issued for cash totalling $19,600.
5.		Bonds payable of $8,600 were retired at par.
6.		Equipment was purchased through the issuance of $26,000 of bonds.
7.		Net income for 2020 was $43,000 after allowing for depreciation on Ayayai House Inc.s plant assets of $14,300. The amount of interest paid during 2020 was $4,340 and the amount of income taxes paid was $19,900.
8.		Both current assets (other than cash) and current liabilities remained at the same amount.

Prepare a statement of cash flows for 2020 using the INDIRECT method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)