The following are Swifty 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, Swifty 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, Swifty 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, Swifty sold equipment costing $60,400, with a carrying amount of $37,600, for $39,800 cash.
4.		On December 31, 2020, Swifty 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. Swifty made the first rental payment of $59,900 when due on January 2, 2021.
5.		Net income for 2020 was $345,700.
6.		Swifty 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 Swifty Corp. for the year ended December 31, 2020, using the indirect method.

Depreciation > 166,600 Gain on Sale of Equipment 2,200 Equity in Earnings of Myers Co. 37.900 Decrease in Accounts Receivable 36,400 Increase in Inventory 128.400 > 59,000 Increase in Accounts Payable Decrease in Income Taxes Payable 20.700 72,800 Net Cash Provided by Operating Activities 418,500 39,800 Cash Flows from Investing Activities Proceeds from Sale of Equipment Loan to TLC CO. Principal Payment of Loan Receivable 276,200 27.100 Net Cash Used by Investing Activities 209,300 Net Cash Used by Financing Activities Dividends Paid Net Cash Used by Financing Activities 99.200 99.200 110,000 Net Increase in Cash Cash, January 1, 2020