Below is the comparative balance sheet for Pina Corporation. Dec. 31, 2020 Dec. 31, 2019 Cash $16,500 $20,700 Short-term investments 24,900 19.100 Accounts receivable 42,800 44,600 Allowance for doubtful accounts (1,800) (2,000) Prepaid expenses 4,100 2,400 Inventory 81,700 64,400 Land 49,800 49,800 Buildings 124,500 73,700 Accumulated depreciation-buildings (30,100) (23,000) Equipment 52,500 45,600 Accumulated depreciation-equipment (18,800 (15,500) Delivery equipment 39.200 39,200 Accumulated depreciation-delivery equipment (21,800) (20,500) Patents 15.100 -0- $378,600 $298,500 Accounts payable $25,800 $16,100 Short-term notes payable (trade) 4,000 5,900 Accrued payables 2.900 4,500 Mortgage payable 73.000 52,900 Bonds payable 50,500 61,800 Common stock 139,300 103.000 Paid-in capital in excess of par 9,900 4,000 Retained earnings 73.200 50.300 $378,600 $298,500 Dividends in the amount of $15.200 were declared and paid in 2020. From this information, prepare a worksheet for a statement of cash flows. Make reasonable assumptions as appropriate. The short- term investments are considered available-for-sale and no unrealized gains or losses habe occurred on these securities. (Enter amounts either in debit or in credit column in Statement of Cash Flows Effects except for totals.) PINA CORPORATION WORKSHEET FOR PREPARATION OF STATEMENT OF CASH FLOWS For the Year Ended December 31, 2020 2020 Reconciling Items Balance at 12/31/19 Debits Debit Credit Balance at 12/31/19 Debits Debit Credit Cash $20,700 $ $ Short-term investments 19.100 I Accounts receivable 44,600 Prepaid expenses 2.400 Inventory 64,400 Land 49,800 Buildings 73,700 Foulomens 45,600 Equipment (Delivery) 39,200 Patents Total debits $359,500 Credits Accounts payable $16.100 $ Notes payable 5.900 Accrued liabilities 4,500 Allowance for doubtful accounts 2,000 Accumulated Depreciation-Building 23,000 Accumulated Depreciation-Equipment 15,500 Accumulated Depreciation-Delivery Equipment 20,500 Mortgage payable 52 900 Bonds payable 61,800 Common stock 103,000 Paid-in capital in excess 4,000 Retained earnings 50,300 Total credits $359,500 Pina Corporation Statement of Cash Flows Effects $ > $ > >