Casper's Cookie Company comparative balance sheets are presented below. 2020 2019 Change 2019 to 2020 Cash 21,570 19,700 +1,870 Accounts Receivable 18,200 23,400 (5,200) Land 18,000 26,000 (8,000) Building 70,000 70,000 Acc. Depr. - Building (15,000) (10,000) (5000) Total 112,770 129.100 Accounts Payable 12.370 31,100 (18.730) Common Stock 75,000 69,000 +6.000 Retained Earnings 25,400 29,000 (3,600) Total 112,770 129.100 Additional Information: Net income was $18.900. Dividends declared and paid were $22.500. The land was sold for $5.900. . - Prepare a 2020 Statement of Cash Flows using the indirect method