A comparative balance sheet for Halpern Corporation is presented beiow: Additional information: 1. Net lossfor 2020 is $20,000. 2 Castidividends of 514,000 were declared and paid in 2020. 3. Land was sold for cash at a loss of $4,000. This was the only land transaction during the year. 4. Eduiphent whth a cost of $15,000 and accumulated depreclation of $10,000 was sold for $5,000 cash. 5. $22.000 of bonds were retired during the year at carrying (book) value. 6. Equlpiment was scautred for common stock. The falr vatue of the stock at the time of the exchange was $25,000. Prepare a statement of cash flows for the year ended 2020, using the indirect method. (Show amounts that decrease cash flow with a-stgn eg - 15,000 or in parenthesis es (15,0001)