Cheng Corporation's comparative balance sheet are presented below. Cheng Corporation's Comparative Balance Sheets December 31 2019 2019 2018 Cash $ 14.300 10.700 Account Receivable 21.200 23.400 Land 20.000 26.000 Buildings 70.000 70.000 Accumulated Depreciation-building (15.000) (10.000) Total 110.500 120.100 Accounts payable Common stock Retained earnings Total 12.370 75.000 23.130 110.500 31.100 63000 20.000 120.100 Additional information: 1. Net income was $22,630. Dividends dedared and paid were $19,500 2. All other changes in noncurrent account balance had a direct effect on cash f except the change in acumulated depreciation The land was sold for $4,900. Instruction A. Prepare a statement of cashflows for 2019 using the indirect method