5) Lemon Zester Company's Balance Sheet for December 31, 2019 and the Income Statement for 2020 are shown below. Additional Data for 2020: Sales were $13,000;$8,000 in cash was received from customers. Bought new land for cash, $10,000. Sold other land for its book value of $5,000. Paid $1,000 principal on the long-term note payable and $1,000 in interest. Issued new shares for $10,000 cash. $1,000 of dividends were declared and paid. Paid $5,500 on accounts payable. No inventory purchases were made; other expenses were incurred on account. All wages were paid in cash. Other expenses were on account. a. Prepare the Statement of Cash Flows for the year ended December 31, 2020 using the indirec method. b. Prepare the Statement of Cash Flows for the year ended December 31, 2020 using the direct method. c. Interpret the Statement of Cash Flows by explaining the main sources and uses of cash duriny the year