Condensed financial data of Oakley Company appear below.

Oakley Company Comparative Balance Sheets December 31
Assets		2020			2019
Cash		$81,900			$46,400
Accounts receivable		89,700			56,700
Inventory		126,300			102,000
Investments		84,100			85,000
Equipment		260,000			207,000
Accumulated depreciationequipment		(49,200	)		(40,000	)
		$592,800			$457,100
Liabilities and Stockholders Equity
Accounts payable		$56,600			$48,000
Accrued expenses payable		12,400			19,300
Bonds payable		102,000			69,000
Common stock		248,000			197,000
Retained earnings		173,800			123,800
		$592,800			$457,100

Oakley Company Income Statement For the Year Ended December 31, 2020
Sales revenue				$298,800
Gain on disposal of plant assets				8,300
				307,100
Less:
Cost of goods sold		$97,800
Operating expenses (excluding depreciation expense)		14,700
Depreciation expense		48,800
Income tax expense		7,300
Interest expense		3,200		171,800
Net income				$135,300

Additional information:

1.		Equipment costing $96,000 was purchased for cash during the year.
2.		Investments were sold at cost.
3.		Equipment costing $43,000 was sold for $11,700, resulting in gain of $8,300.
4.		A cash dividend of $85,300 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)