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

Current assets (Cash $82,000)		$236,650			Current liabilities		$151,650
Land		31,710			Bonds payable		101,650
Buildings		121,650			Common stock		181,710
Equipment		91,710			Retained earnings		45,710
Accum. depr.-buildings		(31,650	)		Total		$480,720
Accum. depr.-equipment		(11,000	)
Patents		41,650
Total		$480,720

The following information is available for 2020.

1.		Net income was $49,570.
2.		Equipment (cost $21,650 and accumulated depreciation $9,650) was sold for $11,650.
3.		Depreciation expense was $5,650 on the building and $10,650 on equipment.
4.		Patent amortization was $2,500.
5.		Current assets other than cash increased by $29,000. Current liabilities increased by $14,650.
6.		An addition to the building was completed at a cost of $28,650.
7.		A long-term investment in stock was purchased for $16,000.
8.		Bonds payable of $51,710 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.)