Accounts payable Income taxes payable Salaries and wages payable Short-term loans payable Long-term loans payable Common stock, \$10 par BLUE INC. INCOME STATEMENT FOR THE YEAR ENDING DECEMBER 31, 2020 1. Dividends in the amount of $6,100 were declared and paid during 2020. 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $20,100 and was 70% depreciated was sold during 2020 . Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a1 narenthesis e.c. (15.000).)