A comparative balance sheet for Culver Corporation is presented as follows. Assets Cash Accounts receivable Inventory Land Equipment Accumulated Depreciation Equipment Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock ($1 par) Retained earnings Total December 31 2020 2019 $ 72,740 $ 22,000 83,220 67,480 181,220 190,480 72,220 111,480 261,220 201,480 (70,220) (43,480) $600,400 $549,440 $ 35,220 $ 48,480 150,000 200,000 214,000 164,000 201,180 136,960 $600,400 $549,440 Additional information: 1. Net income for 2020 was $127,440. No gains or losses were recorded in 2020. 2. Cash dividends of $63,220 were declared and paid. 3. Bonds payable amounting to $50,000 were retired through issuance of common stock. Prepare a statement of cash flows for 2020 for Culver Corporation. (Show amounts that decrease cash flow wi sign e.g. -15,000 or in parenthesis e.g. (15,000).)