Below is the comparative balance sheet for Blue Corporation.

		Dec. 31, 2020			Dec. 31, 2019
Cash		$16,400			$20,800
Short-term investments		25,000			18,900
Accounts receivable		42,900			44,500
Allowance for doubtful accounts		(1,900	)		(2,000	)
Prepaid expenses		4,200			2,400
Inventory		80,800			65,300
Land		49,500			49,500
Buildings		125,700			74,200
Accumulated depreciationbuildings		(29,700	)		(23,100	)
Equipment		53,300			46,100
Accumulated depreciationequipment		(19,100	)		(15,500	)
Delivery equipment		39,200			39,200
Accumulated depreciationdelivery equipment		(21,800	)		(20,600	)
Patents		15,200			0
		$379,700			$299,700
Accounts payable		$26,200			$15,900
Short-term notes payable (trade)		4,000			6,000
Accrued payables		3,000			4,500
Mortgage payable		72,900			53,700
Bonds payable		49,500			63,200
Common stock		140,800			101,100
Paid-in capital in excess of par		10,000			4,000
Retained earnings		73,300			51,300
		$379,700			$299,700

Dividends in the amount of $14,800 were declared and paid in 2020. From this information, prepare a worksheet for a statement of cash flows. Make reasonable assumptions as appropriate. The short-term investments are considered available-for-sale and no unrealized gains or losses have occurred on these securities. (Enter amounts either in debit or in credit column in Statement of Cash Flows Effects except for totals.)

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BUCTORATION WORKSHEET FOR PREPARATION OF STATEMENT OF CASHFLOWS For the Year Ended Decomber 21, 2020 Reconcilings cest 12/31/1 net 12/31/20 $200 $16400 Short-term investments 20.00 2000 42.900 Account able Prepaid expenses BORDO Land 49 300 2.400 65.300 49300 74.200 46.100 39.200 125 200 Equipment 52.300 Enumer Delivery 39 200 Polonis Toual debits 15200 $452.200 $260.900 Credits Acouble $15.00 $ $26200 Noc Dayable 4.000 Acoubles 4300 3.000 Allowance for doubtful accounts 2.000 Accumulated Depreciation-Building 22.100 29.700 19.100 Acumulator a ment Accumulated Depreciation-Delivery Equipment 2100 3200 Bandi payable 62200 101 100 140 Pald incan ces 10.000 Statement of Cash Flows Effects Totals Totals