Selected financial statement information and additional data for Ivanhoe Co. is presented below.

			December 31
			2019		2020
Cash			$41,000		$65,600
Accounts receivable (net)			83,000		142,000
Inventory			169,000		207,000
Land			55,000		20,000
Equipment			500,000		786,000
	TOTAL		$848,000		$1,220,600
Accumulated depreciation			$82,000		$114,000
Accounts payable			48,000		86,000
Notes payable - short-term			65,000		29,000
Notes payable - long-term			168,000		301,000
Common stock			418,000		488,000
Retained earnings			67,000		202,600
	TOTAL		$848,000		$1,220,600

Additional data for 2020:
1.		Net income was $217,000.
2.		Depreciation was $32,000.
3.		Land was sold at its original cost.
4.		Dividends of $81,400 were paid.
5.		Equipment was purchased for $83,000 cash.
6.		A long-term note for $203,000 was used to pay for an equipment purchase.
7.		Common stock was issued to pay a $70,000 long-term note payable.

Prepare a statement of cash flows for the year ending December 31, 2020. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)