Presented below are data taken from the records of Concord Compary.

Additional information:

Held$-$to$-$maturity debt securities carried at a cost of $$43,300$ on December $31,2019,$ were sold in $2020$ for $$33,700.$ The lass

$($not unusual$)$ was incorrectly charged directly to Retained Earnings.

Plant assets that cost $$49,500$ and were $80\%$ depreciated were sold during $2020$ for $$7,900.$ The loss was incorrectly charged

directly to Retained Earnings.

Net income as reported on the income statement for the year was $$56,500.$

Dividends paid amounted to $$6,800$

Depreciation charged for the year was $$19,500.$

Prepare a statement of cash flows for the year $2020$ using the indirect method. $($Show amounts that decrease cash flow with either $a-$ sign

eg$.-15,000$ or in parenthesis e$.(15,000).$

Ad$)$ustments to reconcle net income to