A comparative balance sheet for Carter Fuel Injection Systems, Inc. appears below: Carter Fuel Injection Systems, Inc. Comparative Balance Sheet Dec. 31, 2020 Dec. 31, 2019 Assets Cash $ 34,000 $11,000 Accounts receivable 25,000 13,000 Inventory 18,000 17,000 Prepaid expenses 11,000 9,000 Long-term investments -0- 17,000 Equipment 55,000 33,000 Accumulated depreciation equipment (20,000) (15,000) Total assets $123,000 $85.000 Liabilities and Stockholders' Equity $ 27,000 $7,000 Accounts payable Bonds payable 35,000 45,000 Common stock 31,000 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, 2020 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. 4. No equipment was sold during 2020. HINT: depreciation expense must be determined. Notice in #4 it states no equipment was "sold" during 2020, therefore, focus on the change in "accumulated depreciation". Instructions Prepare only the "Cash Flows from Operating Activities" section. Only turn in the section covering the "Cash Flows from Operating Activities