Additional information: 1. Net income for the year ending December 31,2020 , was $30,000. 2. Cash dividends of $12,000 were declared and paid during the year. 3. Land on balance sheet that had a book value of $18,000 was sold for $13,000. 4. No equipment was sold during the year. RUSSELL CORPORATION Statement of Cash Flows (Partial) For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Cash Flows from Investing Activities Depreciation Expense Increase in Accounts Receivable Increase in Inventory Prepare the Investing section of the statement of cash flows using indirect method. (Show amounts that decrease cash either a-sign es. 15,000 or in parenthesis es. (15,000)