3) (Preparation of a Statement of Cash Flows) The comparative balance sheets of Duong Inc. at the beg the year 2020 appear below. Assets Cash Accounts receivable DUONG INC. BALANCE SHEETS Dec. 31, 2020 Jan. 1, 2020 Inc./Dec. $ 90,000 182,000 $ 26,000 176,000 $64,000 Inc. 6,000 Inc. 78,000 44,000 34,000 Inc. (34,000) (22,000) 12,000 Inc. $316,000 $224,000 Equipment Less: Accumulated depreciation Total Liabilities and Stockholders' Equity Accounts payable Common stock Retained earnings Total $ 40,000 $ 30,000 $10,000 Inc. 200,000 160,000 40,000 Inc. 76,000 34,000 42,000 Inc. $316,000 $224,000 of $88,000 was reported, and dividends of $46,000 were paid in 2020. New equipment was purchased and none was s