Assume current liabilities include only items from operations (e.g., accounts payable, taxes payable). Long-term liabilities include items rom 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. \begin{tabular}{|l|l|l|} \hline Cash Flow from Financing Activities & & \\ \hline Issuance of Common Shares & & \\ \hline Repayment of Long-Term Liabilities & & \\ \hline Net Cash Provided (Used) by Financing Activities & & \\ \hline Net Increase (Decrease) in Cash & & \\ \hline Cash at the Beginning of the Year & & \\ \hline Cash at the End of the Year & & \\ \hline \end{tabular}