3. Comparative balance sheets are presented below for Charlotte Eleanor Corporation for the last two years at December 31. 2020 2019 K Assets Cash $88,000 $35.000 Accounts receivable! 93,000 83.000 Inventories 195,000|| 202.000 Land 86,000 125,000 Equipment 283,000 210.000 Less: Accumulated Depreciation (81.000)||(52,000) Total S664.000 5603.000 Liabilities and Stockholders' Equity Accounts payable S66,000 $64,000 Bonds payable 134.000 210.000 Common stock 256,000|| 180.000 Retained camings 208,000 149.000 Total S664,000 5603.000 Additional information: Net income for 2020 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