Here are comparative balance sheets for Pina Colada Corp Pina Colada Corp Comparative Balance Sheets December 31 Assets Cash Accounts receivable Inventory Land Equipment Accumulated depreciation-equipment 2020 2019 $ 32,800 70,900 186,800 100,100 200,800 $ 72,500 85,600 169,600 73,600 259,400 (66,300) (34,100) $594,400 $557,300 Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock ($1 par) Retained earnings $ 35,500 149,100 214,400 195,400 $ 46,600 203,700 175,800 131,200 $594,400 $557,300 Total Additional information: 1. Net income for 2020 was $101,800 2. Cash dividends of $37,600 were declared and paid 3. Bonds payable amounting to $54,600 were redeemed for cash $54,600 4. Common stock was issued for $38,600 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 e.g. (15,000).) PIna calada carp. Statement of Cash Flows Adjustments to reconcile net income to