ent Comparative Balance Sheets December 31 Assets 2019 2018 Cash Accounts receivable Inventory Land Equipment Accumulated depreciation-equipment Total $ 72,900 85,800 170,100 73,700 259,700 (66,200) $596,000 $ 32,600 71,300 186,800 100,200 200,200 (33,700) $557,400 Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock ($1 par) Retained earnings Total $ 35,000 151,000 216,400 193,600 $596,000 $ 46,700 204,000 175,500 131,200 $557 400 Additional information: 1. Net income for 2019 was $102,800. 2. Cash dividends of $40,400 were declared and paid. 3. Bonds payable amounting to $53,000 were redeemed for cash $53,000. 4. Common stock was issued for $40.900 cash. 5. No equipment was sold during 2019, but land was sold at cost. Prepare a statement of cash flows for 2019 using ent 5. No equipment was sold during 2019, but land was sold at cost. Prepare a statement of cash flows for 2019 using the indirect method. (Show amounts th (15,000).) Skysong, Inc. Statement of Cash Flows $ Adjustments to reconcile net income to $ > LINK TO TEV