Bonita Company has not yet prepared a statement of cash flows for the 2020 fiscal year. Comparative balance sheets as of December 31. 2019 and 2020. and a statement of income and retained sarnings for the year ended December 31,2020 , are presented as follows. BONITA COMPANY COMPARATIVE BALANCE SHEETS AS OF DECEMBER 31 (\$000 OMITTED) Assets 2020 Current assets Cash $264 U.S. Treasury notes (available-for-sale) 10 Accounts receivable 800 Inventory Total current assets Long-term assets Land Buildings and equipment Accumulated depreciation-buildings and equipment Patents (less amortization) Total long-term assets Total assets \begin{tabular}{ccc} 970100 & & 670120 \\ \hdashline 2,774 & $1,900 \\ \hline \end{tabular} Liabilities and Stockholders' Equity Current liabilities Accounts payable Income taxes payable Notes payable Total current liabilities Long-term notes payable-due 2022 Total liabilities 949210870210 Stockholders' equity Prepare a statement of cash flows using the direct method. Changes in accounts receivable and accounts payable relate to sales and cost of goods sold. (Show amounts in the investing and financing sections that decrease cash flow with either a-sign e.g. 15,000 or in parenthesis e.g. (15,000).)