Below is the comparative balance sheet for Stevie Wonder Corporation.

		Dec. 31, 2020			Dec. 31, 2019
Cash		$16,500			$21,000
Short-term investments		25,000			19,000
Accounts receivable		43,000			45,000
Allowance for doubtful accounts		(1,800	)		(2,000	)
Prepaid expenses		4,200			2,500
Inventory		81,500			65,000
Land		50,000			50,000
Buildings		125,000			73,500
Accumulated depreciationbuildings		(30,000	)		(23,000	)
Equipment		53,000			46,000
Accumulated depreciationequipment		(19,000	)		(15,500	)
Delivery equipment		39,000			39,000
Accumulated depreciationdelivery equipment		(22,000	)		(20,500	)
Patents		15,000			0
		$379,400			$300,000
Accounts payable		$26,000			$16,000
Short-term notes payable (trade)		4,000			6,000
Accrued payables		3,000			4,600
Mortgage payable		73,000			53,400
Bonds payable		50,000			62,500
Common stock		140,000			102,000
Paid-in capital in excess of par		10,000			4,000
Retained earnings		73,400			51,500
		$379,400			$300,000

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.