Delta Limited Income Statement For the year ended December 31, 2020

Net sales		$210,000
Cost of goods sold		120,500
Gross profit		89,500
Operating expenses	35,500
Depreciation expense	3,750
Gain on sale of equipment	(1,000)	38,250
Profit from operations		51,250
Other expenses
Interest expense		4,000
Profit before income taxes		47,250
Income taxes		13,000
Profit		$34,250

Delta Limited Statement of Financial Position December 31, 2020

	2020	2019		2020	2019
Cash	$12,000	$5,250	Accounts payable	$10,000	$13,500
Accounts receivable	10,750	15,250	Other accrued liabilities	3,000	1,000
Merchandise inventory	8,000	6,750	Long-term note payable	0	9,750
Equipment	70,750	81,000	Common shares	16,500	13,500
Accum. depreciation - equipment	(45,500)	(52,500)	Retained earnings	26,500	18,000
Total assets	$56,000	$55,750	Total liabilities and equity	$56,000	$55,750

Assume there were no additional borrowings of Long-term notes payable and no reacquisition of common shares in the year. Assume there was a $6,750 purchase of equipment during the year. Required:

Prepare the investing and financing sections of the Cash flow statement.