The information shown below is taken from the accounts of Cullumber Corporation for the year ended December 31, 2020.

Net income		$370,000
Amortization of patent		13,000
Proceeds from issuance of common stock		160,000
Decrease in inventory		28,000
Sale of building at a $18,000 gain		87,000
Decrease in accounts payable		15,000
Purchase of equipment		110,000
Payment of cash dividends		25,000
Depreciation expense		50,000
Decrease in accounts receivable		27,000
Payment of mortgage		78,000
Increase in short-term notes payable		10,000
Sale of land at a $4,000 loss		45,000
Purchase of delivery van		35,000
Cash at beginning of year		300,000

Prepare a statement of cash flows for Cullumber Corporation for the year ended December 31, 2020.