A comparative balance sheet for Marin 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 $ 72,900 $ 22,000 84,190 68,290 182.190 191,290 73,190 112,290 262,190 202,290 (71.190) (44,290) $603,470 $551.870 $36,190 150,000 214.000 203,280 $603.470 $ 49,290 200,000 164.000 138,580 $551,870 Additional information: 1. 2. 3. Net income for 2020 was $129,380. No gains or losses were recorded in 2020. Cash dividends of $64,680 were declared and paid. Bonds payable amounting to $50.000 were retired through issuance of common stock. Prepare a statement of cash flows for 2020 for Marin Corporation. (Show amounts that decrease cash flow with either a-signes. -15,000 or in parenthesis es. (15,0001) MARIN CORPORATION Statement of Cash Flows Adjustments to reconcile net income to > > > issued common stock to retire $ of bonds outstanding