A comparative balance sheet for Flounder Corporation is presented as follows. December 31 2020 2019 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 $ 72,760 83,040 181,040 72,040 261,040 (70,040 ) $599,880 $ 22,000 67,280 190,280 111,280 201,280 (43,280) $548,840 $ 35,040 150,000 214,000 200,840 $599,880 $ 48,280 200,000 164,000 136,560 $548,840 Additional information: 1. Net income for 2020 was $127,080. No gains or losses were recorded in 20 2. Cash dividends of $62,800 were declared and paid. 3. Bonds payable amounting to $50,000 were retired through issuance of com (a) Prepare a statement of cash flows for 2020 for Flounder Corporation. (Show or in parenthesis e.g. (15,000).)