Listed below this the three-year comparative Trial Balance for Monkey Boy Inc. The Trial Balance is in alphabetic order, assume all accounts have normal balances. 2019 2018 2017 Accounts payable 14,000 9,000 3,000 Accounts receivable Accumulated depreciation-equipment 18,000 19,000 9,000 19,000 14,000. 4,000 Cash 36,000 29,000 17,000 Common shares 15,000 10,000 5,000 Cost of goods sold 13,800 15,000 12,000 Disposal of Equipment Equipment Interest expense 4,000 23,000 21,000 17,000 6,000 12,000 3,000 Inventory 21,000 8,000 5,000 13,000 1,000 Long-term loans payable 1,000 Net Sales 53,000 55,000 50,000 Operating expenses 15,000 13,000 20,000 Prepaid rent Retained earnings Salaries and wages payable 18,000 9,000 11,000 45,000 40,000 30,000 6,000 18,000 24,000 In 2020, equipment originally costing $2,000 was sold for a Loss. The equipment was 60% depreciated. Assume that any other equipment purchases were made in cash. The straight-line depreciation method is used and the depreciation expense is located in Operational Expenses. Required: Complete the Statement of Cash Flow using the Direct Method.