Condensed financial data of Oakley Company appear below.

Oakley Company Comparative Balance Sheets December 31
Assets		2020			2019
Cash		$83,700			$46,800
Accounts receivable		92,100			56,800
Inventory		126,400			100,700
Investments		85,600			86,000
Equipment		250,000			208,000
Accumulated depreciationequipment		(48,700	)		(40,000	)
		$589,100			$458,300
Liabilities and Stockholders Equity
Accounts payable		$58,400			$48,900
Accrued expenses payable		12,100			18,900
Bonds payable		98,000			69,000
Common stock		250,000			196,000
Retained earnings		170,600			125,500
		$589,100			$458,300

Oakley Company Income Statement For the Year Ended December 31, 2020
Sales revenue				$300,100
Gain on disposal of plant assets				8,400
				308,500
Less:
Cost of goods sold		$98,700
Operating expenses (excluding depreciation expense)		15,100
Depreciation expense		50,500
Income tax expense		7,500
Interest expense		3,000		174,800
Net income				$133,700

Additional information:

1.		Equipment costing $90,000 was purchased for cash during the year.
2.		Investments were sold at cost.
3.		Equipment costing $48,000 was sold for $14,600, resulting in gain of $8,400.
4.		A cash dividend of $88,600 was declared and paid during the year.

Prepare a worksheet for the statement of cash flows using the indirect method. Enter the reconciling items directly in the worksheet columns. (Show details of retained earnings and accumulated depreciation, do not net)