(21 points) Comparative balance sheets for 2020 and 2019 and an income statement for 2019 are provided below for Hufflepuff Industries. Prepare the complete statement of cash flows for Hufflepuff using the Information provided below; compute CFO using the indirect method: Assets Cash Accounts receivable Inventory Land Building 2019 2020 Diff 2,500 1,800 -700 2,453 1,800 1,750 -50 1,852 -601 2,000 2,500 500 3,725 3,725 0 4 Less: Acc. Dep. Equipment -810 -890 -80 7,800 7,850 50 -1,540 -1,630 -90 Less: Acc. Dep. Patent Liabilities & Equity: Accounts payable 6,000 5,400 -600 Accrued expenses payable Lease liability - land 0 1678 900 650 6,725 3,550 -3,175 -778 650 Common stock 9,000 9,000 0 Paid-in capital-excess of par 2,025 2,025 0 Retained earnings 4,500 6,232 1,732 Income Statement: Sales revenue 10,200 Cost of goods sold 3,500 Depreciation expense 80 building Depreciation expense- 540 equipment Loss on sale of equipment 340 Loss on sale of land 75 Amortization of patent 600