Please show working notes

Forsyth Co. had the following financial data related to the year ended December 31, 2020: Cash Accounts receivable Inventory Long-term investments Equipment Accumulated depreciation Total assets Dec 31, 2020 $142,740 126,360 146,250 111,800 351,000 (65,000). $813,150 Dec 31, 2019 $46,080 58,800 123,420 112,800 291,000 (62,400) $569,700 Accounts payable Income tax payable Bonds payable Common shares Retained earnings Total liabilities and equity $130,000 21,450 97,500 260,000 304,200 $813, 150 $80,760 20,400 132,000 210,000 126,540 $569,700 Dec 31, 2020 $479,892 Sales Cost of goods sold Depreciation Other cash expenses Income tax expense Interest expense Loss on sale of equipment Net Income $161,644 58,800 17,374 10,185 3,822 16,800 (268,625) $ 211,267 Additional information: (1) There was no gain or loss on the long-term investments sold or the bonds retired. (2) Old equipment was sold during the year. (3) New equipment was purchased for $135,100. (4) Dividends were paid during the year. (5) Additional shares of stock were issued during the year. Required Prepare a statement of cash flows for the year ended December 31, 2020