Use the following income statement and balance sheet information to put together a statement of cash flows. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		2020
Sales		$1,240,000
Cost of goods sold		$686,000
Gross profit		$554,000
Gen'l & admin expense		$156,000
Selling & mkt expense		$134,000
Depreciation		$24,000
Operating income		$240,000
Interest		$140,000
Income before taxes		$100,000
Income taxes (27%)		$27,000
Net income		$73,000
Dividends paid		$25,000

Assets		2020		2019
Cash		$24,000		$13,300
Accounts receivable		$124,000		$112,000
Inventory		$201,000		$216,000
Total current assets		$349,000		$341,300
Gross plant and equipment		$700,000		$475,000
Less: accum. depreciation		$313,000		$289,000
Net plant and equipment		$387,000		$186,000
Total assets		$736,000		$527,300
Liabilities
Accounts payable		$118,000		$104,000
Notes payable		$26,000		$26,000
Total current liabilities		$144,000		$130,000
Long-term debt		$246,000		$150,000
Total liabilities		$390,000		$280,000
Common stock ($0.01 par)		$4,500		$4,000
Paid-in capital		$225,500		$175,300
Retained earnings		$116,000		$68,000
Total stockholders' equity		$346,000		$247,300
Total liabilities and equity		$736,000		$527,300