The following selected account balances were taken from the financial statements of Blue Inc. concerning its long-term investment in shares of Sarasota Inc. over which it has had significant influence since 2017:

At December 31, 2020, the following information is available:

1.		Blue purchased additional common shares in Sarasota Inc. on January 2, 2020, for $75,000. As a result of this purchase, Blues ownership interest in Sarasota increased to 40%.
2.		Sarasota reported income of $34,000 for the year ended December 31, 2020.
3.		Sarasota declared and paid total dividends of $20,000 on its common shares for the year ended December 31, 2020.

Prepare a table that contrasts the direct and indirect methods for presenting all transactions related to the Sarasota Inc. investment on Blues statement of cash flows based on the assumption that Sarasota uses ASPE and must therefore classify dividends received as operating cash flows. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000). Do not leave any answer field blank. Enter 0 for amounts.)

Dec. 31, 2020 Dec. 31, 2019 Investment in associate, Sarasota Inc. $504,000 $423,400 Investment income recorded for Sarasota 13,600 11,500 Direct Indirect Operating Activities: Equity Income of Sarasota Inc. in Excess of Dividends Received $ 0 $ Cash Received for Dividends 8000 Investing Activities Cash Paid for Sarasota Inc. Shares $ -75000 $ -75000