Comparative statements of financial position for Daniel D. De Brum Botelho Limited are shown below: Daniel D. De Brum Botelho Limited follows ASPE Daniel D. De Brum Botelho Limited Statements of Financial Position Cash. Accounts receivable (net).. Inventory... Long-term investments. Property, plant & equipment. Accumulated depreciation. Total Assets. Accounts payable. Accrued liabilities. Long-term notes payable. Common shares.. Retained earnings. Total Liabilities & Shareholders' Equity. December 31 2020 2019 $ 61,800 96,600 70,000 $ 20,400 40,600 84,000 0 30,000 473,000 (75,400) 300,000 (50,000) $ 626,000 $ 38,000 38,000 $425,000 $ 53,000 34,000 140,000 100,000 260,000 180,000 150,000 58.000 $ 626.000 $ 425,000 Additional information concerning transactions and events during 2020: 1. Net income was $160,000. 2. Sold the long-term investments for $ 56,000. 3. Purchased machinery by signing a long-term note payable. 4. Purchased machinery paying cash. 5. Extinguished a $ 80,000 long-term note payable by issuing common shares. Required: Prepare a statement of cash flows (Indirect Method) for calendar 2020 for Daniel D. De Brum Botelho Limited.