Flounder Corporations balance sheet at the end of 2019 included the following items.

Current assets (Cash $82,000)		$236,160			Current liabilities		$151,160
Land		31,250			Bonds payable		101,160
Buildings		121,160			Common stock		181,250
Equipment		91,250			Retained earnings		45,250
Accum. depr.-buildings		(31,160	)		Total		$478,820
Accum. depr.-equipment		(11,000	)
Patents		41,160
Total		$478,820

The following information is available for 2020.

1.		Net income was $57,090.
2.		Equipment (cost $21,160 and accumulated depreciation $9,160) was sold for $11,160.
3.		Depreciation expense was $5,160 on the building and $10,160 on equipment.
4.		Patent amortization was $2,500.
5.		Current assets other than cash increased by $29,000. Current liabilities increased by $14,160.
6.		An addition to the building was completed at a cost of $28,160.
7.		A long-term investment in stock was purchased for $16,000.
8.		Bonds payable of $51,250 were issued.
9.		Cash dividends of $30,000 were declared and paid.
10.		Treasury stock was purchased at a cost of $11,000.

Prepare a statement of cash flows for 2020. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Prepare a balance sheet at December 31, 2020. (Show only totals for current assets and current liabilities.) (List Property, Plant and Equipment in order of Land, Building and Equipment.)