*Exercise 5-15 The following is a condensed version of the comparative balance sheets for Sage Corporation for the last two years at December 31. Cash Accounts receivable Investments Equipment Accumulated Depreciation-Equipment Current liabilities Common stock Retained earnings 2020 $ 256,650 261,000 75,400 432,100 (153,700 ) 194,300 232,000 445,150 2019 $ 113,100 268,250 107,300 348,000 (129,050 ) 218,950 232.000 256,650 Additional information: Investments were sold at a loss of $14,500; no equipment was sold; cash dividends paid were $43,500; and net income was $232,000. Prepare a statement of cash flows for 2020 for Sage Corporation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) SAGE CORPORATION Statement of Cash Flows Adjustments to reconcile net income to JUU Determine Sage Corporation's free cash flow. Free cash flow s