Cash. Accounts receivable (net). Inventory Land Equipment. Accumulated depreciation. TOTAL. Accounts payable. Notes payable - long-term. Common stock. Retained earnings TOTAL 2019 $42,000 25,400 105,700 45,000 103,000 (41,600) $279.500 $16,560 70,000 90,000 102,940 $279.500 December 31 2020 $60,000 32,200 87,920 85,600 (40,200) $225,520 $11,810 10,000 150,000 53,710 $225.520 Additional data for 2020: 1. The company reported a net loss of $45,730. 2. Land was sold for a profit of $30,700. 3. Dividends of $3,500 were declared and paid. 4. Equipment costing $17,400 with accumulated depreciation of $11,400 was sold for $5,000 cash. 5. The long-term note was paid down with funds from selling additional common stock. Instructions: Prepare a statement of cash flows for the year ending December 31, 2020. Be sure to prepare the statement with proper format and correct heading and date.