The following table presents selected details from the balance sheet of Davis Corporation:

	2020	2019
Accounts Receivable	224,000	250,000
Inventory	187,000	160,000
Prepaid Insurance	10,000	6,000
Prepaid Rent	7,000	9,000
Accumulated Depreciation	(620,000)	(580,000)
Deferred Revenue	36,500	42,000
Salary Payable	17,000	15,000
Accounts Payable	14,200	14,700

Additional information:

• Sold land with a book value of 145,000 for 170,000
• Bonds with a net book value of 175,000 were paid off early by paying 172,500 cash
• Stock option compensation expense was 1,000
• Purchased trading securities for 15,000
• Equipment costing $25,000 with a book value of 5,000 was sold for 3,500
• Amortization of bond premium was 3,000
• Issued new common stocks for 100,000
• Paid cash dividends of $24,000
• Net income was $58,000

Present the 2020 CFO (indirect method). List all items and total. Indicate next to each item whether it is a cash inflow (I), a cash outflow (O), a reversal of non-cash revenue/gain (RR), or a reversal of non-cash expense/loss (RE).