Comparative balance sheets for Metlock, Inc. are presented as follows.

Metlock, Inc. Comparative Balance Sheets December 31
Assets		2020			2019
Cash		$73,650			$21,250
Accounts receivable		85,050			75,600
Inventory		179,350			188,400
Land		74,450			100,000
Equipment		249,200			199,600
Accumulated depreciationequipment		(65,050	)		(41,350	)
Total		$596,650			$543,500
Liabilities and Stockholders Equity
Accounts payable		$33,250			$46,150
Bonds payable		149,900			199,400
Common stock ($1 par)		213,500			164,000
Retained earnings		200,000			133,950
Total		$596,650			$543,500

Additional information:

1.		Net income for 2020 was $134,500.
2.		Cash dividends of $68,450 were declared and paid.
3.		Bonds payable amounting to $49,500 were redeemed for cash $49,500.
4.		Common stock was issued for $49,500 cash.
5.		Depreciation expense was $23,700.
6.		Sales revenue for the year was $976,800.
7.		Land was sold at cost, and equipment was purchased for cash.

Prepare a worksheet for a statement of cash flows for 2020 using the indirect method. Enter the reconciling items directly on the worksheet.