Below is the comparative balance sheet for Martinez Corporation.

		Dec. 31, 2020			Dec. 31, 2019
Cash		$16,600			$21,200
Short-term investments		24,900			18,900
Accounts receivable		43,000			45,500
Allowance for doubtful accounts		(1,800	)		(1,900	)
Prepaid expenses		4,100			2,500
Inventory		81,700			64,900
Land		49,800			49,800
Buildings		124,700			73,300
Accumulated depreciationbuildings		(30,100	)		(22,700	)
Equipment		53,300			46,300
Accumulated depreciationequipment		(18,900	)		(15,700	)
Delivery equipment		39,000			39,000
Accumulated depreciationdelivery equipment		(21,900	)		(20,400	)
Patents		14,900			0
		$379,300			$300,700
Accounts payable		$26,200			$16,200
Short-term notes payable (trade)		4,000			6,000
Accrued payables		3,000			4,600
Mortgage payable		73,100			54,000
Bonds payable		49,500			62,900
Common stock		139,100			101,400
Paid-in capital in excess of par		9,900			4,000
Retained earnings		74,500			51,600
		$379,300			$300,700

Dividends in the amount of $15,000 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. Edited due to compression on photo, apologies for that.