A comparative statement of financial position for Bramble Industries Inc. follows: BRAMBLE INDUSTRIES INC. Statement of Financial Position December 31, 2020 December 31 Assets 2020 2019 Cash $ 21,900 $ 34.900 Accounts receivable 110.000 54.500 Inventory 226.000 201,000 Land 84.000 128.000 Equipment 274.000 207.000 Accumulated depreciation-equipment (69.500) (42,700 Total $646.400 $ 582,700 Equipment 274,000 207.000 Accumulated depreciation-equipment (69.500) (42,700) Total $ 646,400 $ 582,700 Liabilities and Shareholders' Equity Accounts payable $ 53.000 $59.700 Bonds payable 175.300 225.300 Common shares 225.000 175.000 Retained earnings 193.100 122.700 Total $ 646.400 $ 582.700 Additional information: Net income for the fiscalyear ending December 31, 2020, was $ 143.000. Additional information: 1. Net income for the fiscal year ending December 31, 2020, was $ 143.000. 2. Cash dividends of $72.600 were declared and paid. Dividends paid are treated as financing activities. 3. Bonds payable amounting to $ 50.000 were retired through issuance of common shares. 4. Land was sold at a gain of $4.000. 5. No equipment was sold during the year. (a) Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow using either a negative sign preceding the number e.g. -45 or parentheses e g.(45).)| BRAMBLE INDUSTRIES INC. Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Financing Activities Payment of Cash Dividends Net Decrease in Cash Cash at Beginning of Year Cash at End of vear During the year. Bramble retired $ in bonds payable by issuing common shares