The balance sheets of Tatyana's Tortellini, Inc. at Dec. 31, 2019 and Dec. 31, 2020
	and the related income statement for the year ended December 31, 2020 are as follows:
		Assets			31-Dec-20		31-Dec-19
		Cash			60,000		45,000
		Accounts Recivable			69,000		65,000
		Inventory			118,000		120,000
		Prepaid Expenses			28,000		18,000
		Investments			159,000		160,000
		Machinery & Equipment			128,000		110,000
		Accumulated Depreciation			(28,500)		(12,000)
					533,500		506,000
		Liabilities & Equity
		Accounts Payable			84,000		68,000
		Accrued Expenses Payable			2,000		11,000
		Dividends Payable			3,000		-
		Bonds Payable (due 2025)			100,000		180,000
		Common Stock			110,000		105,000
		PIC in Excess of Par			116,100		90,000
		Retained Earnings			131,400		70,000
		Treasury Stock			(13,000)		(18,000)
					533,500		506,000
					Tatyana's Tortellini, Inc.
					Income Statement
					for the year ended December 31, 2020
			Sales			$750,000
			Gain on Sale of Plant Asset			6,000
			Total Revenue & Gains				$756,000
			Cost of Goods Sold			$262,500
			Salary Expense			157,000
			Depreciation Expense			25,000
			Other Operating Expenses			98,100
			Interest Expense			18,500
			Loss on Sale of Investment			5,500
			Loss on Bond Retirement			6,200
			Total Expenses & Losses				572,800
			Income Before Tax				$183,200
			Income Taxes				36,800
			Net Income				$146,400
		Additional Information
	A.	Cash dividends of		$85,000	were declared
	B.	Stock was issued for cash
	C.	Treasury shares were re-issued at cost
	D.	Equip. with an original cost of		$26,000
		and accumulated depreciation of		$8,500	was sold for cash
	E.	Investments were purchased with cash
	F.	Investments costing		$23,000	were sold for cash
	G.	Bonds were retired with cash
	H.	Machinery costing		$44,000	was purchased with cash
	Required: Prepare a Statement of Cash Flows (indirect method)
	for the year ended December 31, 2020