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

TEAL INC. BALANCE SHEETS
		Dec. 31, 2020				Jan. 1, 2020				Inc./Dec.
Assets
Cash			$ 46,400				$ 14,400			$32,000	Inc.
Accounts receivable			94,730				90,330			4,400	Inc.
Equipment			42,730				24,330			18,400	Inc.
Less: Accumulated Depreciation-Equipment			20,730				11,000			9,730	Inc.
Total			$163,130				$118,060
Liabilities and Stockholders Equity
Accounts payable			$ 23,730				$ 17,330			6,400	Inc.
Common stock			101,400				82,330			19,070	Inc.
Retained earnings			38,000				18,400			19,600	Inc.
Total			$163,130				$118,060

Net income of $47,730 was reported, and dividends of $28,130 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).)