\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} VAUGHNINC. \\ COMPARATINE BALANCE SHEET \\ ASOF DECEMBER 31, 2020 ANO 2019 \end{tabular}} \\ \hline & 12/31/20 & 12/31/19 \\ \hline Cint & $5,900 & $7,000 \\ \hline Aceounts recevable & 61,400 & 51,500 \\ \hline Shont term debt investments (available-for-ule) & 35,000 & 18,200 \\ \hline twentory & $0.000 & 60500 \\ \hline Prepaid rent & 5.000 & 4,100 \\ \hline Equiphint & 152,900 & 131.100 \\ \hline Accumulsted deprecistion-toulpment & (35,200) & (25,100) \\ \hline Coomghts & 45,800 & 50,000 \\ \hline Totalasiets & $310800 & $297,300 \\ \hline Accountroyoble & $46,100 & 540.100 \\ \hline Incoent tanes poryable & 3900 & 5,700 \\ \hline Salants and waber payable & 8000 & 4000 \\ \hline Short-kemions pwable & 8,100 & 10000 \\ \hline Lonsterm foans paysble & 60400 & 89,300 \\ \hline Cohinionitock $10 par & 100000 & 100,000 \\ \hline Contributed cupal, common siock & 30000 & 30000 \\ \hline Reculideamires & 54300 & 38,000 \\ \hline & 5310300 & 5297,300 \\ \hline \end{tabular} Additional information: 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 $19,800 and was 70% depreciated was sold during 2020 . Preare a statensent of cash flows using the dirnct method. Bhow amounts in the investing and finandin