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

		December 31
		2020		2019
Cash		$33,600		$12,900
Accounts receivable		12,300		10,100
Inventory		12,200		8,900
Available-for-sale debt investments		0		3,000
Buildings		0		29,600
Equipment		45,200		19,900
Patents		5,100		6,200
		$108,400		$90,600
Allowance for doubtful accounts		$2,900		$4,400
Accumulated depreciationequipment		2,000		4,500
Accumulated depreciationbuilding		0		6,100
Accounts payable		5,100		3,000
Dividends payable		0		4,900
Notes payable, short-term (nontrade)		2,900		4,000
Long-term notes payable		31,000		25,000
Common stock		43,000		33,000
Retained earnings		21,500		5,700
		$108,400		$90,600

Additional data related to 2020 are as follows.

1.		Equipment that had cost $11,100 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 $4,900.
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 $6,400 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).)