The following is a condensed version of the comparative balance sheets for Shamrock Corporation for the last two years at December 31.

		2020			2019
Cash		$ 300,900			$ 132,600
Accounts receivable		306,000			314,500
Investments		88,400			125,800
Equipment		506,600			408,000
Accumulated Depreciation-Equipment		(180,200	)		(151,300	)
Current liabilities		227,800			256,700
Common stock		272,000			272,000
Retained earnings		521,900			300,900

Additional information: Investments were sold at a loss of $17,000; no equipment was sold; cash dividends paid were $51,000; and net income was $272,000.

Prepare a statement of cash flows for 2020 for Shamrock Corporation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)