the following selected data for the food factory corporation were gathered by the accountants for the year ended December 31,2020, who are responsible for preparing the financial statements:

cost of goods sold	$47,300
depreciation expenses	14,100
other operating	15,700
loss on sale of investments	1900
gain on sale of capital assets	6,200
sales revenue	99,700
interest revenue	7,100
dividend revenue	3,200
salary expense	24,700
interest expense	5,200
income tax expense	2,700
net income	4,600

other relevant data gathered by the accountants:
accounts receivable	$12,600
inventory increased	7,800
prepaid expenses decreased	2,300
accounts payable increased	19,400
salary payable increased	1,400
accrued liabilities decreased	4,900
income tax payable increased	700
acquisition of capital assets	42,000
issuance of common shares	75,000
proceeds from sale of investments	29,000
collection of loan principal	25,200
payment of dividends	18,000
purchased equipment by signing a note payable	25,000
proceeds from sale of capital assets	26,700
proceeds from sale of repurchased shares	25,000

requirement :

prepare on the operating activities section cash flow statement for the year ended December 31,2020 under ASPE, using the indirect method

and including a schedule of non cash investing and financing activities, if necessary.