Martinez Inc. had the following balance sheet at December 31, 2019.

MARTINEZ INC. BALANCE SHEET DECEMBER 31, 2019
Cash		$ 25,930		Accounts payable		$ 35,930
Accounts receivable		27,130		Bonds payable		46,930
Investments		32,000		Common stock		105,930
Plant assets (net)		86,930		Retained earnings		29,130
Land		45,930				$217,920
		$217,920

During 2020, the following occurred.

1.		Martinez liquidated its available-for-sale debt investment portfolio at a loss of $10,930.
2.		A tract of land was purchased for $43,930.
3.		An additional $30,000 in common stock was issued at par.
4.		Dividends totaling $15,930 were declared and paid to stockholders.
5.		Net income for 2020 was $40,930, including $17,930 in depreciation expense.
6.		Land was purchased through the issuance of $35,930 in additional bonds.
7.		At December 31, 2020, Cash was $76,130, Accounts Receivable was $47,930, and Accounts Payable was $45,930.

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