The following is a condensed version of the comparative balance sheets for Grouper Corporation for the last two years at December 31. 2020 2019 Cash $ 230,100 $ 101,400 240,500 Accounts receivable 234,000 Investments 67,600 96,200 Equipment 387,400 312,000 Accumulated Depreciation-Equipment (137,800) (115,700 ) Current liabilities 174,200 196,300 Common stock 208,000 208,000 Retained earnings 399,100 230,100 Additional information: Investments were sold at a loss of $13,000; no equipment was sold; cash dividends paid were $39,000; and net income was $208,000. Prepare a statement of cash flows for 2020 for Grouper Corporation. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).)