Sandhill Inc., a greeting card company, had the following statements prepared as of December $31,2020.$

Additional information

Dividends in the amount of $$6,000$ were declared and paid during $2020.$

Depreciation expense and amortization expense are included in aperating expenses.

No unrealized gains or losses have occurred on the inwestments during the year.

Equipment that had a cost of $$20,100$ and was $70\%$ depreciated was sold during $2020.$

Prepare a statement of cash flows using the direct methad. $($Show amounts in the irvesting and financing sectians that decreose cosh flow

with either a$-$sign eg$.-15,000$ or in parenthesis e$.$g $(15,000).).$