Here are comparative balance sheets for Pharoah Company. Pharoah Company Comparative Balance Sheets December 31 Assets 2019 Cash $ 73,400 Accounts receivable 86,000 Inventory 170,300 Land 72,600 Equipment 260,500 Accumulated depreciation-equipment (65,700 ) Total $597,100 Liabilities and Stockholders' Equity Accounts payable $ 35,300 Bonds payable 150,600 Common stock ($1 par) 216,200 Retained earnings 195,000 Total $597,100 2018 $33,100 71,500 186,900 100,000 199,300 (33,700) $557,100 $ 46,500 204,000 175,500 131,100 $557,100 Additional information: 1. Net income for 2019 was $101,200. 2. Cash dividends of $37,300 were declared and paid. 3. Bonds payable amounting to $53,400 were redeemed for cash $53,400. 4. Common stock was issued for $40,700 cash. 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 that decrease cash flow with either a-signeg. -15,000, or in parenthesis eg. (15,000).) Pharoah Company Statement of Cash Flows Adjustments to reconcile net income to