Presented below are data taken from the records of Sarasota Company.

		December 31, 2020		December 31, 2019
Cash		$14,900		$8,000
Current assets other than cash		84,300		59,700
Long-term investments		9,900		53,100
Plant assets		332,400		216,800
		$441,500		$337,600
Accumulated depreciation		$20,200		$40,400
Current liabilities		39,800		21,900
Bonds payable		74,500		0
Common stock		253,200		253,200
Retained earnings		53,800		53,800
		$441,500		$337,600

Additional information:

1.		Held-to-maturity debt securities carried at a cost of $43,200 on December 31, 2019, were sold in 2020 for $34,000. The loss (not unusual) was incorrectly charged directly to Retained Earnings.
2.		Plant assets that cost $49,500 and were 80% depreciated were sold during 2020 for $8,100. The loss was incorrectly charged directly to Retained Earnings.
3.		Net income as reported on the income statement for the year was $56,700.
4.		Dividends paid amounted to $14,000.
5.		Depreciation charged for the year was $19,400.

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