Below is the comparative balance sheet for Sweet Corporation.

		Dec. 31, 2020			Dec. 31, 2019
Cash		$16,400			$21,000
Short-term investments		25,300			19,200
Accounts receivable		42,800			45,200
Allowance for doubtful accounts		(1,800	)		(2,000	)
Prepaid expenses		4,200			2,500
Inventory		81,700			65,700
Land		50,100			50,100
Buildings		124,800			72,900
Accumulated depreciationbuildings		(29,700	)		(22,900	)
Equipment		53,500			46,100
Accumulated depreciationequipment		(18,900	)		(15,500	)
Delivery equipment		39,100			39,100
Accumulated depreciationdelivery equipment		(22,200	)		(20,700	)
Patents		14,800			0
		$380,100			$300,700
Accounts payable		$26,200			$15,900
Short-term notes payable (trade)		4,000			6,000
Accrued payables		2,900			4,600
Mortgage payable		72,400			53,300
Bonds payable		49,800			62,200
Common stock		140,500			102,700
Paid-in capital in excess of par		10,000			4,000
Retained earnings		74,300			52,000
		$380,100			$300,700

Dividends in the amount of $14,900 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.