Evans Co.. has prepared the following financial statements for 2020 and 2019: Evans Company Balance Sheet As of December 31, 2020 and 2019 2020 2019 Cash $ 66,600 32,400 Accounts Receivable 22,080 19,800 Inventory 18,800 28,800 Prepaid expenses 1,000 500 LT Investments 25,000 6,000 Land 4,000 9,000 Plant assets 59,000 46,800 Accumulated depreciation (24,600) (23,400) $171,880 $119,900 Accounts payable $ 21,600 $ 14,400 Wages payable 1,080 1,800 Bonds payable 26,600 12,800 Preferred stock 11,000 5,800 Additional paid-in capitalpreferred 29,400 18,500 Common stock- no par 21,600 18,000 Retained earnings 60,600 48,600 $171,880 $119,900 1. Additional information: Land originally costing $5,000 was sold for $3,000. Evans Company Income Statement For the Year Ended 12/31/20 Sales $147,600 Cost of sales 90,000 Gross profit 57,600 Operating expenses 37,600 Income from Operations 20,000 Loss on Sale of Land 2,000 Net income $ 18,000 INSTRUCTIONS: 1.) Prepare a statement of cash flows, including a sheet of your analyzing tables.