1. Pipper's Pipe Store has provided you with the following Comparative Balance Sheet for Dec 31, 2019 & 2018 2019 2018 DIFF Cash $63,000 $22,000 Accounts Rec $82,000 $66,000 Land Inventory $180,000 $189,000 $110,000 Equipment $270,000 $200,000 $71,000 Accum Dep-Eq($69,000) ($42,000) Accounts Pay $34,000 $47,000 Bonds Payable$150,000 $200,000 Com Stk $1 par $214,000 $164,000 Retained Earn. $199,000 $134,000. Additional Information: 2. Net Income for Dec 31, 2019 was $105,000 3. Cash Dividends of $40,000 were declared and paid during 2019 4. Bonds Payable of $50,000 were retired through the issuance of Common Stock Required: a. Prepare a Statement of Cash Flows for 2019.