3. 25 pts Frankfurt Company has the following balance sheets and income statements: Cash Receivables Inventories Equipment Accumulated Depreciation 2020 $15,000 6,000 17,000 33,000 -8,000 $63,000 2019 $10,000 10,000 18,000 40,000 -10,000 $68,000 Accounts Payable Capital Stock Retained Earnings $10,000 20,000 33,000 $63,000 $15,000 16,000 37,000 $68,000 $110,000 Sales Cost of Sales Loss on sale of Assets Expenses Income 72,000 -2,000 16,000 90,000 $20,000 Depreciation expense for the year was $5,000. Equipment costing $15,000 and having a book value of $8,000 was sold at a loss. Other equipment was purchased during the year, stock was issued for $4,000, and a dividend was paid. In proper format, prepare using the indirect method a cash flow statement for 2020