A comparative balance sheet for Pearl 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 $ 72,670 $ 22,000 84,500 68,830 182,500 191,830 73,500 112,830 262,500 202,830 (71,500) (44,830) $604,170 $553,490 $36,500 150,000 214,000 203,670 $604,170 $ 49,830 200,000 164,000 139,660 $553,490 Additional information: 1. 2. Net income for 2020 was $130,000. No gains or losses were recorded in 2020. Cash dividends of $65,990 were declared and paid. Bonds payable amounting to $50,000 were retired through issuance of common stock. 3. - sign e.g. Prepare a statement of cash flows for 2020 for Pearl Corporation. (Show amounts that decrease cash flow with either a - -15,000 or in parenthesis e.g. (15,000).) PEARL CORPORATION Statement of Cash Flows Adjustments to reconcile net income to A >