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

Additional information:

1.		On December 31, 2019, Crane 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, Crane 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, Crane sold equipment costing $60,400, with a carrying amount of $38,000, for $40,100 cash.
4.		On December 31, 2020, Crane 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. Crane made the first rental payment of $60,600 when due on January 2, 2021.
5.		Net income for 2020 was $424,000.
6.		Crane declared and paid the following cash dividends for 2020 and 2019.

Prepare a statement of cash flows for Crane 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).)

COMPARATIVE BALANCE SHEETS Cash Accounts receivable Inventory Property, plant, and equipment Accumulated depreciation Investment in Myers Co. Loan receivable Total assets 2020 $820,300 1,123,500 1,863,400 3,288,600 (1,156,500) 310,200 251,400 $6,500,900 2019 $700,200 1,157,100 1,704,800 2,946,400 (1,050,000) 273,100 - $5,731,600 Increase (Decrease) $120,100 (33,600 ) 158,600 342,200 (106,500) 37,100 251,400 $769,300 $951,600 49,500 99,200 $61,600 (19,700) (19,200 ) 402,600 Accounts payable Income taxes payable Dividends payable Lease liability Common stock, $1 par Paid-in capital in excess of par-common stock Retained earnings Total liabilities and stockholders' equity $1,013,200 29,800 80,000 402,600 500,000 1,498,300 2,977,000 $6,500,900 500,000 1,498,300 2,633,000 $5,731,600 344,000 $769,300 Declared Paid Amount 2020 December 15, 2020 February 28, 2021 $80,000 2019 December 15, 2019 February 28, 2020 $99,200 CRANE CORP. Statement of Cash Flows Adjustments to reconcile net income to COMPARATIVE BALANCE SHEETS Cash Accounts receivable Inventory Property, plant, and equipment Accumulated depreciation Investment in Myers Co. Loan receivable Total assets 2020 $820,300 1,123,500 1,863,400 3,288,600 (1,156,500) 310,200 251,400 $6,500,900 2019 $700,200 1,157,100 1,704,800 2,946,400 (1,050,000) 273,100 - $5,731,600 Increase (Decrease) $120,100 (33,600 ) 158,600 342,200 (106,500) 37,100 251,400 $769,300 $951,600 49,500 99,200 $61,600 (19,700) (19,200 ) 402,600 Accounts payable Income taxes payable Dividends payable Lease liability Common stock, $1 par Paid-in capital in excess of par-common stock Retained earnings Total liabilities and stockholders' equity $1,013,200 29,800 80,000 402,600 500,000 1,498,300 2,977,000 $6,500,900 500,000 1,498,300 2,633,000 $5,731,600 344,000 $769,300 Declared Paid Amount 2020 December 15, 2020 February 28, 2021 $80,000 2019 December 15, 2019 February 28, 2020 $99,200 CRANE CORP. Statement of Cash Flows Adjustments to reconcile net income to