Here are comparative balance sheets for Concord Corporation. Concord Corporation Comparative Balance Sheets December 31 Assets 2020 2019 Cash Accounts receivable $32,600 70,600 186,500 Inventory Land $ 73,500 86,200 170,100 74.000 260,700 (65,600) $598,900 Equipment 100,400 200,700 (33,500) $557,300 Accumulated depreciation equipment Total Liabilities and Stockholders' Equity Accounts payable $ 35,100 150,200 $ 46,900 203.900 Bonds payable Common stock ($1 par) 215,100 198,500 175,800 130,700 Retained earnings Total $598,900 $557,300 Additional information: 1. Net income for 2020 was $102,300. 2. Cash dividends of $34,500 were declared and paid. 3. Bonds payable amounting to $53,700 were redeemed for cash $53,700. 4. Common stock was issued for $39,300 cash. 5. No equipment was sold during 2020, but land was sold at cost. Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g.-15,000, or in parenthesis eg. (15,000).) Concord Corporation Statement of Cash Flows Adjustments to reconcile net income to