Tamarisk Inc. had the following balance sheet at December 31, 2019.

TAMARISK INC. BALANCE SHEET DECEMBER 31, 2019
Cash		$20,990		Accounts payable		$30,990
Accounts receivable		22,190		Notes payable (long-term)		41,990
Investments		32,990		Common stock		100,990
Plant assets (net)		81,000		Retained earnings		24,190
Land		40,990				$198,160
		$198,160

During 2020, the following occurred.

1.		Tamarisk Inc. sold part of its debt investment portfolio for $15,071. This transaction resulted in a gain of $3,471 for the firm. The company classifies these investments as available-for-sale.
2.		A tract of land was purchased for $13,990 cash.
3.		Long-term notes payable in the amount of $16,071 were retired before maturity by paying $16,071 cash.
4.		An additional $20,071 in common stock was issued at par.
5.		Dividends of $8,271 were declared and paid to stockholders.
6.		Net income for 2020 was $32,990 after allowing for depreciation of $11,071.
7.		Land was purchased through the issuance of $35,990 in bonds.
8.		At December 31, 2020, Cash was $37,990, Accounts Receivable was $42,590, and Accounts Payable remained at $30,990.

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