3 The information shown below is taken from the accounts of Crane Corporation for the year ended December 31, 2020. Net income $300,000 Amortization of patent 10,000 Proceeds from issuance of common stock 180,000 Decrease in inventory 28,000 Sale of building at a $18,000 gain 89,000 Decrease in accounts payable 16,000 Purchase of equipment 180,000 Payment of cash dividends 25,000 Depreciation expense 52,000 Decrease in accounts receivable 20,000 Payment of mortgage 71,000 Increase in short-term notes payable 7,000 Sale of land at a $5,000 loss 36,000 Purchase of delivery van 36,000 Cash at beginning of year 200,000 Prepare a statement of cash flows for Crane Corporation for the year ended December 31, 2020. (Show amount (15,000).) Crane Corporation Statement of Cash Flows