A comparative balance sheet for Rocker Company appears below: Dec 31, 2019 ROCKER COMPANY Comparative Balance Sheet Dec. 31, 2020 Assets Cash $34,000 Accounts receivable 18,000 Inventory 25,000 Prepaid expenses 6,000 Long-term investments Equipment 60,000 Accumulated depreciation-equipment (20,000) Total assets $123,000 Liabilities and Stockholder's Equity Accounts payable $17,000 Bonds payable 36,000 Common stock 40,000 Retained earnings 30,000 Total liabilities and stockholders' equity $123,000 $11,000 13,000 17,000 9,000 17,000 33,000 (15,000) $85,000 $7,000 45,000 23,000 10,000 $85,000 Additional information: 1. Net income for the year ending December 31, 2020 was $35,000. Cash dividends of $15,000 were declared and paid during the year 3. Long-term investments that had a cost of $17,000 were sold for $14,000. 4. Sales for 2020 were $120,000. Prepare a statement of cash flows for the year ended December 31, 2020, using the Indirect method. (Show amounts that decrease cash flow with either a sian e.. -15,000 or in parenthesis eg. (15,000).) ROCKER COMPANY Statement of Cash Flows For the Year Ended December 31, 2020 Adjustments to reconcile net income to Prepare a statement of cash flows for the year ended December 31, 2020, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.o. -75,000 or in parenthesis e.g. (15,000).) ROCKER COMPANY Statement of Cash Flows For the Year Ended December 31, 2020 Adjustments to reconcile net income to