The comparative balance sheets for Bridgeport Corporation show the following information.

		December 31
		2020		2019
Cash		$33,300		$13,000
Accounts receivable		12,100		9,900
Inventory		12,000		9,000
Available-for-sale debt investments		0		3,000
Buildings		0		29,400
Equipment		44,800		19,800
Patents		5,000		6,300
		$107,200		$90,400
Allowance for doubtful accounts		$3,000		$4,500
Accumulated depreciationequipment		2,100		4,400
Accumulated depreciationbuilding		0		6,100
Accounts payable		5,000		3,000
Dividends payable		0		5,000
Notes payable, short-term (nontrade)		3,000		3,900
Long-term notes payable		31,000		25,000
Common stock		43,000		33,000
Retained earnings		20,100		5,500
		$107,200		$90,400

Additional data related to 2020 are as follows.

1.		Equipment that had cost $11,000 and was 40% depreciated at time of disposal was sold for $2,500.
2.		$10,000 of the long-term note payable was paid by issuing common stock.
3.		Cash dividends paid were $5,000.
4.		On January 1, 2020, the building was completely destroyed by a flood. Insurance proceeds on the building were $30,100 (net of $2,000 taxes).
5.		Debt investments (available-for-sale) were sold at $1,700 above their cost. The company has made similar sales and investments in the past.
6.		Cash was paid for the acquisition of equipment.
7.		A long-term note for $16,000 was issued for the acquisition of equipment.
8.		Interest of $2,000 and income taxes of $6,500 were paid in cash.

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