For the preparation of cash flow statements, the accounting department of PT. Good luck has prepared some of the data from the balance sheets for 2020 and 2019, as follows: 31 Dec 2020 31 Dec 2019 CURRENT ASSETS Cash $ 3,030 $ 400 Account receivable $ 400 $ 300 Merchandise inventory $ 300 $ 200 CURRENT LIABILITIES Account payable $ 130 $ 50 Dividend payable $ 500 $ 300 Interest payable $ 200 $ 150 Salaries payable $ 500 $ 400 Additional information : a. Long term debt of $1,000 has been paid off b. A new machine is purchased for cash for $1,000 c. Common stock with a total par value of $1,000 is issued and sold for cash at $1,500 d. A cash dividend of $80 was declared in 2019 and paid in January 2020. Meanwhile, a $100 cash dividend was announced in December 2020 and will only be paid in 2021. e. Net income of $2,700, which includes depreciation expense on fixed assets of $400 and patent amortization expense of $300 f. Received donated capital (grant capital) in the form of a plot of land with an area of 120 m2 which has market price of IDR 150,000,000