9. A comparative balance sheet for Rubel Company appears below: RUBEL COMPANY Comparative Balance Sheet Dec. 31, 2019 Dec. 31. 2018 Assets Cash $ 34,000 $11,000 Accounts receivable 18,000 13,000 Inventory 20000 10,000 Supplies 5,000 7,000 Prepaid expenses 6,000 9,000 Long-term investments 17,000 Equipment 60,000 33,000 Accumulated depreciation equipment (20,000) (15,000) Total assets $123.000 $85,000 Liabilities and Stockholders' Equity Accounts payable $ 12,000 $ 4,000 Salaries payable 5,000 3,000 Bonds payable 36,000 45,000 Common stock 40,000 23,000 Retained earnings 30,000 10,000 Total liabilities and stockholders' equity $123,000 $85.000 Additional information: 1. Net income for the year ending December 31, 2019 was $35,000. 2. Cash dividends of $15,000 were declared and paid during the year. 3. Long-term investments that had a cost of $17,000 were sold for $14,000 Instructions Prepare a statement of cash flows for the year ended December 31, 2019, using the indirect method