Comparative Balance Sheets December 31 Assets 2020 Cash Accounts receivable Inventory Land Equipment Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock ($1 par) Retained earnings Total $ 73,400 85,800 170,200 72,800 260,600 (66,100) $596,700 2019 $ 33,100 71,200 187,000 101,000 200,800 (33,900) $559,200 $ 35,000 151,400 217,600 192,700 $596,700 $ 47,500 203,400 174,100 134,200 $559,200 Additional information: 1. Net Income for 2020 was $103,600. 2. Cash dividends of $45,100 were declared and paid. 3. Bonds payable amounting to $52,000 were redeemed for cash $52,000. 4. Common stock was issued for $43,500 cash. 5. No equipment was sold during 2020, but land was sold at cost. Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000).)