Computer Experts, Inc., ended $2019$ with cash of $$30,000.$ During $2020,$ Computer Experts earned net income of $$120,000$ and had adjustments to reconcile net income to net cash provided by operations totalling $$22,000($this is a negative amount$).$

Computer Experts purchased equipment for $$352,000$ during $2020$ and had to borrow half of this amount on a long$-$term note. During the year, the company paid dividends of $$11,000$ and sold old equipment, receiving cash of $$89,000.$

Prepare Computer Experts's statement of cash flows with its appropriate heading for the year ended December $31,2020.$

Prepare the statement of cash flows for Computer Experts Inc. $($Use a minus sign or parentheses when subtracting numbers and for cash outflows.$)$