Sunny Technologies Inc. began operations on January 1, 2019. Its post-closing trial balance at December 31, 2019, and 2020 is shown below along with some other information.

Sunny Technologies Inc.
Income Statement
For Year Ended December 31, 2020
Revenues:
Sales				$	628,200
Cost of goods sold					484,200
Gross Profit					144,000
Expenses and other:
Other expenses	$	156,200
Depreciation expense		26,600
Total operating expenses					182,800
Operating Profit (Loss)					(38,800	)
Loss on sales of plant assets					21,800
Profit (Loss)				$	(60,600	)

Sunny Technologies Inc.
Post-Closing Trial Balance
	December 31
Account	2020			2019
Cash	$	64,400		$	76,900
Receivables		43,600			31,400
Merchandise inventory		28,200			36,200
Property, plant and equipment		231,400			190,500
Accumulated depreciation		65,000			53,800
Accounts payable		52,400			62,400
Accrued liabilities		12,200			7,400
Notes payable		97,700			40,100
Common shares		49,700			8,000
Retained earnings		90,600			163,300

Other information regarding Sunny and its activities during 2020:

1. Assume all accounts have normal balances.
2. Cash dividends were declared and paid during the year.
3. Plant assets were sold during the year.
4. Plant assets worth $100,200 were purchased during the year by paying cash of $33,000 and issuing a long-term note payable for the balance.

Required: Using the information provided, prepare a statement of cash flows (applying the indirect method) for the year ended December 31, 2020. (List any deduction in cash and cash outflows and loss as negative amounts. )