Grouper Inc. had the following statement of financial position at the end of operations for 2019:

GROUPER INC. Statement of Financial Position December 31, 2019
Cash		$20,000		Accounts payable		$30,000
Accounts receivable		21,200		Bonds payable		41,000
FV-NI investments		32,000		Common shares		100,000
Equipment (net)		81,000		Retained earnings		23,200
Land		40,000
		$194,200				$194,200

During 2020, the following occurred:

1.	Grouper liquidated its FV-NI investments portfolio at a loss of $10,000.
2.	A parcel of land was purchased for $41,000.
3.	An additional $44,000 worth of common shares was issued.
4.	Dividends totalling $16,000 were declared and paid to shareholders.
5.	Net income for 2020 was $35,300, including $12,000 in depreciation expense.
6.	Land was purchased through the issuance of $55,000 in additional bonds.
7.	At December 31, 2020, Cash was $75,500; Accounts Receivable was $42,000; and Accounts Payable was $40,000.

Prepare the statement of financial position as it would appear at December 31, 2020. (List Assets in order of liquidity.)

Prepare a statement of cash flows for the year ended December 31, 2020, using the indirect method. Assume dividends paid are treated as financing activities.