Dayton Company had the following comparative balance sheet information for 2020: 12/31/2019 12/31/2020 Cash $3,000 $2,000 Accounts Receivable 9,000 12,000 Merchandise Inventory 18,000 22,000 Available for Sale Securities 1,000 1,600 Equipment 90,000 96,000 Accumulated Depreciation -10,000 -14,600 Total Assets $111,000 $119,000 Accounts Payable $7,600 $4,000 Interest Payable 600 100 Income Taxes Payable 4,800 6,300 Bonds Payable 40,000 30,000 Premium on Bonds Payable 2,000 1,800 Common Stock, $10 par 15,000 20,000 Paid in Capital in Excess of Par 13,000 17,800 Retained Earnings 28.000 39.000 Total Liab & Stock Equity $111,000 $119,000 Dayton also prepared the following income statement for 2020: Sales $120,000 Cost of Goods Sold - 50.000 Gross Profit 70,000 Operating Expenses Wages $20,000 Depreciation 14,000 Utilities 12,000 Supplies 2.100 - 48,100 Income From Operations 21,900 Other Revenues Gain on Sale of Assets + 1,600 Other Expenses Interest Expense - 2.500 Income Before Income Tax 21,000 Income Tax Expense - 6,300 Net Income $14,700 Additional Information for Year 7: a. Purchased $900 of Available for Sale Securities. b. Sold equipment which cost $13,400 for $4,900. The equipment had a book value of $4,000. c. Paid off $10,000 of bonds payable on the due date. d. Declared and paid cash dividends during the year. e. Exchanged 300 shares of common stock for $5,700 of equipment. f. Sold 200 shares of common stock for $20.50 per share in cash. g. Sold $300 of Available for Sale Securities for $1,000 in cash. h. Amortized $200 of the Premium on Bonds Payable. Use the indirect method to prepare the statement of cash flows for Dayton Company for the year ended December 31, 2020. Include the supplemental disclosures at the bottom of the statement