The comparative balance sheets of Shamrock Inc. at the beginning and the end of the year 2020 are as follows.

SHAMROCK INC. BALANCE SHEETS
		Dec. 31, 2020				Jan. 1, 2020				Inc./Dec.
Assets
Cash			$ 46,130				$ 14,130			$32,000	Inc.
Accounts receivable			94,430				90,300			4,130	Inc.
Equipment			42,430				24,300			18,130	Inc.
Less: Accumulated Depreciation-Equipment			20,430				11,000			9,430	Inc.
Total			$162,560				$117,730
Liabilities and Stockholders Equity
Accounts payable			$ 23,430				$ 17,300			6,130	Inc.
Common stock			101,130				82,300			18,830	Inc.
Retained earnings			38,000				18,130			19,870	Inc.
Total			$162,560				$117,730

Net income of $47,430 was reported, and dividends of $27,560 were paid in 2020. New equipment was purchased and none was sold. Prepare a statement of cash flows for the year 2020. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)