The following are Coronado Corp.s comparative balance sheet accounts at December 31, 2020 and 2019, with a column showing the increase (decrease) from 2019 to 2020.

COMPARATIVE BALANCE SHEETS
		2020			2019			Increase (Decrease)
Cash		$820,300			$700,200			$120,100
Accounts receivable		1,123,500			1,157,100			(33,600	)
Inventory		1,863,400			1,704,800			158,600
Property, plant, and equipment		3,288,600			2,946,400			342,200
Accumulated depreciation		(1,156,500	)		(1,050,000	)		(106,500	)
Investment in Myers Co.		310,200			273,100			37,100
Loan receivable		251,400						251,400
Total assets		$6,500,900			$5,731,600			$769,300
Accounts payable		$1,013,200			$951,600			$61,600
Income taxes payable		29,800			49,500			(19,700	)
Dividends payable		80,000			99,200			(19,200	)
Lease liabililty		402,600						402,600
Common stock, $1 par		500,000			500,000
Paid-in capital in excess of parcommon stock		1,498,300			1,498,300
Retained earnings		2,977,000			2,633,000			344,000
Total liabilities and stockholders equity		$6,500,900			$5,731,600			$769,300

Additional information:

1.		On December 31, 2019, Coronado acquired 25% of Myers Co.s common stock for $273,100. On that date, the carrying value of Myerss assets and liabilities, which approximated their fair values, was $1,092,400. Myers reported income of $148,400 for the year ended December 31, 2020. No dividend was paid on Myerss common stock during the year.
2.		During 2020, Coronado loaned $302,100 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $50,700, plus interest at 10%, on December 31, 2020.
3.		On January 2, 2020, Coronado sold equipment costing $60,400, with a carrying amount of $38,000, for $40,100 cash.
4.		On December 31, 2020, Coronado entered into a capital lease for an office building. The present value of the annual rental payments is $402,600, which equals the fair value of the building. Coronado made the first rental payment of $60,600 when due on January 2, 2021.
5.		Net income for 2020 was $424,000.
6.		Coronado declared and paid the following cash dividends for 2020 and 2019.

		2020		2019
Declared		December 15, 2020		December 15, 2019
Paid		February 28, 2021		February 28, 2020
Amount		$80,000		$99,200

Prepare a statement of cash flows for Coronado Corp. for the year ended December 31, 2020, 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).)