A comparative balance sheet for Rocker Company appears below: ROCKER COMPANY Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net Income $35,000 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $ Additional information: 1. Net income for the year ending December 31,2020 was $35,000. 2. 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