The following cash activities took place for Green Corporation for 2020:

Issued common shares

Purchased equipment

Paid salaries to employees

Collected cash from customers

Paid dividends to shareholders

Sold a piece of used equipment

Purchased inventory from suppliers

Paid income taxes

Issued a series of bonds

Purchased long-term investments

Prepare a statement of cash flows for Green Corporation in good form using the direct method. Assume that Green follows IFRS and has chosen not to use the operating section for dividends paid.