2- A comparative balance sheet for ABS Company appears below: ABC COMPANY Comparative Balance Sheet Dec. 31. 2020 Dec. 31. 2019 Assets Cash $22,000 Accounts receivable 36,000 26,000 Inventory 50.000 34.000 Prepaid expenses 12,000 18,000 Long-term investments -0- 34,000 Equipment 120,000 66.000 Accumulated depreciation-equipment (40,000) (30.000) Total assets $170.000 Liabilities and Stockholders' Equity Accounts payable $ 34.000 $ 14.000 Bonds payable 72,000 90.000 Common stock 80,000 46,000 Retained earnings 60.000 20.000 Total liabilities and stockholders' equity $85.000 Additional information: 1. Net income for the year ending December 31, 2020 was $70,000. 2. Long-term investments was sold for cash at a loss of $6,000. Instructions Prepare a statement of cash flows for the year ended December 31, 2020, using the indirect method