3. Comparative balance sheets are presented below for Charlotte Eleanor Corporation for the last two years at December 31. 2019 2018 Assets Cash Accounts receivable Inventories Land Equipment Less: Accumulated Depreciation $88,000 93,000 195,000 86,000 283,000 $35,000 83,000 202,000 125,000 210,000 (81,000) (52,000) Total $660,000 $603,000 Liabilities and Stockholders' Equity Accounts payable $66,000 Bonds payable 134,000 Common stock 256,000 Retained earnings 208,000 $64.000 210,000 180,000 149,000 Total $664.000 $603,000 Additional information: Net income for 2019 was $114,000, cash dividends of $55,000 were declared and paid, no equipment was sold, equipment was purchased, no land was purchased, but land was sold at book value, bonds payable amounting to $76,000 were retired through the issuance of common stock. All long-term asset transactions were cash transactions. Required: Prepare the Statement of Cash Flows