The Wetlands Inn had net earnings of $65,000 during 2020. Included on its income statement for 2020 were depreciation and amortization expenses of $150,000 and $5,000, respectively. Its current accounts on its comparative balance sheet showed the following:

					December 31, 2021
						2019			2020
Cash					$	10,000		$	12,000
Marketable Securities				25,000			27,000
Accounts Receivable				45,000			40,000
Inventory					15,000			17,000
Prepaid Expense					10,000			8,000
Accounts Payable					25,000			30,000
Accrued Payroll					8,000			10,000
Income Taxes Payable				10,000			8,000
Current Maturities of Long-Term Debt			15,000			18,000
Dividends Payable					5,000			8,000

In addition, sales of equipment, marketable securities, and investment during 2020 were as follows:

1. Equipment that cost $20,000 with accumulated depreciation of $12,000 was sold for $5,000.
2. Investments that cost $20,000 were sold for $25,000.
3. Marketable securities that were cost $10,000 were sold for $8,000.

REQUIRED

Prepare a schedule of cash flows from operation activities for 2020