Below is the comparative balance sheet for Pina Corporation.

		Dec. 31, 2020			Dec. 31, 2019
Cash		$16,700			$21,000
Short-term investments		24,900			19,100
Accounts receivable		42,500			45,000
Allowance for doubtful accounts		(1,800	)		(2,100	)
Prepaid expenses		4,300			2,500
Inventory		81,800			65,500
Land		50,400			50,400
Buildings		124,200			73,600
Accumulated depreciationbuildings		(29,900	)		(22,900	)
Equipment		52,700			45,700
Accumulated depreciationequipment		(18,900	)		(15,600	)
Delivery equipment		38,600			38,600
Accumulated depreciationdelivery equipment		(21,900	)		(20,700	)
Patents		15,000			0
		$378,600			$300,100
Accounts payable		$25,900			$15,900
Short-term notes payable (trade)		4,100			5,900
Accrued payables		3,000			4,700
Mortgage payable		73,200			52,800
Bonds payable		50,100			63,000
Common stock		141,100			101,600
Paid-in capital in excess of par		10,100			4,000
Retained earnings		71,100			52,200
		$378,600			$300,100

Dividends in the amount of $15,100 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.)

PINA CORPORATION WORKSHEET FOR PREPARATION OF STATEMENT OF CASH FLOWS For the Year Ended December 31, 2020
			2020 Reconciling Items
Debits			Debit		Credit		Balance at 12/31/20
Cash			$enter a debit amount		$enter a credit amount		$16,700
Short-term investments			enter a debit amount		enter a credit amount		24,900
Accounts receivable			enter a debit amount		enter a credit amount		42,500
Prepaid expenses			enter a debit amount		enter a credit amount		4,300
Inventory			enter a debit amount		enter a credit amount		81,800
Land			enter a debit amount		enter a credit amount		50,400
Buildings			enter a debit amount		enter a credit amount		124,200
Equipment			enter a debit amount		enter a credit amount		52,700
Equipment (Delivery)			enter a debit amount		enter a credit amount		38,600
Patents			enter a debit amount		enter a credit amount		15,000
Total debits							$451,100
Credits
Accounts payable			$enter a debit amount		$enter a credit amount		$25,900
Notes payable			enter a debit amount		enter a credit amount		4,100
Accrued liabilities			enter a debit amount		enter a credit amount		3,000
Allowance for doubtful accounts			enter a debit amount		enter a credit amount		1,800
Accumulated DepreciationBuilding			enter a debit amount		enter a credit amount		29,900
Accumulated DepreciationEquipment			enter a debit amount		enter a credit amount		18,900
Accumulated DepreciationDelivery Equipment			enter a debit amount		enter a credit amount		21,900
Mortgage payable			enter a debit amount		enter a credit amount		73,200
Bonds payable			enter a debit amount		enter a credit amount		50,100
Common stock			enter a debit amount		enter a credit amount		141,100
Paid-in capital in excess			enter a debit amount		enter a credit amount		10,100
Retained earnings			enter a debit amount		enter a credit amount		71,100
Total credits							$451,100
Pina Corporation Statement of Cash Flows Effects
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			enter a total debit amount for three sections		enter a total credit amount for three sections
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Totals			$enter a total of the two previous amounts		$enter a total of the two previous amounts