A simplified balance sheet for Galaxy Inc. contain the following amounts at the end of 2019 and 2020. Galaxy Inc. Balance Sheet As at July 31 2020 2019 Assets Current Assets Cash $-3,100 $8,500 Accounts Receivable $17,700 $11,500 Prepaid Expenses $2,600 $600 Merchandise Inventory $28,900 $13,200 Total Current Assets $46,100 $33,800 Long-Term Assets Equipment $188,000 $159,000 Less: Accumulated Depreciation $-26,800 $-16,500 Total Long-Term Assets $161,200 $142,500 Total Assets $207,300 $176,300 Liabilities Current Liabilities Long-Term Liabilities Total Liabilities $20,100 $20,100 $25,000 $43,000 $45,100 $63,100 Shareholders' Equity Contributed Capital Preferred Shares Common Shares Total Contributed Capital Retained Earnings Total Shareholders' Equity Total Liabilities and Equity $50,000 $50,000 $29,000 $9,000 $79,000 $59,000 $83,200 $54,200 $162,200 $113,200 $207,300 $176,300 Assume current liabilities include only items from operations (e.g, accounts payable, taxes payable). Long-term liabilities include items from financing (e.g. bonds and other long-term liabilities). Note that the company did not sell any equipment and did not borrow any additional long-term liabilities throughout the year. Prepare the cash flow statement for 2020 using the indirect method. Assume no dividends were declared or paid in 2020 Do not enter dollar signs or commas in the input boxes. Use the negative sign for a decrease in cash, Cash Flow from Financing Activities Issuance of Common Shares Repayment of Long-Term Liabilities Net Cash Provided (Used) by Financing Activities Net Increase (Decrease) in Cash Cash at the Beginning of the Year Cash at the End of the Year