The following are Ivanhoe 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		$815,800			$705,800			$110,000
Accounts receivable		1,130,300			1,166,700			(36,400	)
Inventory		1,855,300			1,726,900			128,400
Property, plant, and equipment		3,299,700			2,983,700			316,000
Accumulated depreciation		(1,175,500	)		(1,031,700	)		(143,800	)
Investment in Myers Co.		310,800			272,900			37,900
Loan receivable		249,100						249,100
Total assets		$6,485,500			$5,824,300			$661,200
Accounts payable		$1,005,600			$946,600			$59,000
Income taxes payable		29,700			50,400			(20,700	)
Dividends payable		80,300			99,200			(18,900	)
Lease liabililty		376,400						376,400
Common stock, $1 par		500,000			500,000
Paid-in capital in excess of parcommon stock		1,487,600			1,487,600
Retained earnings		3,005,900			2,740,500			265,400
Total liabilities and stockholders equity		$6,485,500			$5,824,300			$661,200

Additional information:

1.		On December 31, 2019, Ivanhoe acquired 25% of Myers Co.s common stock for $272,900. On that date, the carrying value of Myerss assets and liabilities, which approximated their fair values, was $1,091,600. Myers reported income of $151,600 for the year ended December 31, 2020. No dividend was paid on Myerss common stock during the year.
2.		During 2020, Ivanhoe loaned $276,200 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $27,100, plus interest at 10%, on December 31, 2020.
3.		On January 2, 2020, Ivanhoe sold equipment costing $60,400, with a carrying amount of $37,600, for $39,800 cash.
4.		On December 31, 2020, Ivanhoe entered into a capital lease for an office building. The present value of the annual rental payments is $376,400, which equals the fair value of the building. Ivanhoe made the first rental payment of $59,900 when due on January 2, 2021.
5.		Net income for 2020 was $345,700.
6.		Ivanhoe 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		$80,300		$99,200

Prepare a statement of cash flows for Ivanhoe Corp. for the year ended December 31, 2020, using the indirect method