Here are comparative statements of financial position for Metlock SE. Syal SE Comparative Statements of Financial Position December 31 Assets 2020 2019 Land 73,300 100.800 Equipment 260,200 200,600 Accumulated depreciation-equipment (66,200) (33,500) Inventory 169,500 187,200 85,600 71.100 Accounts receivable Cash 73,500 32,700 Total 595.900 558,900 Equity and Liabilities 216.600 175,500 Share capital-ordinary (1 par) Equity and Liabilities Share capital-ordinary (1 par) 216,600 175,500 Retained earnings 192,500 133,000 Bonds payable 151,600 203,100 Accounts payable 35.200 47.300 Total 595,900 558.900 Additional information: 1. Net Income for 2020 was 104,800. 2 3. 4. Depreciation expense was 32.700. Cash dividends of 45,300 were declared and paid. Bonds payable amounting to 51,500 were redeemed for cash 51.500 Common stock was issued for 41,100 cash. No equipment was sold during 2020. Land was sold for its book value of 27,500. 5. 6. 7 Prepare a statement of cash flows for 2020 using the Indirect method. (Show amounts that decrease cash flow with either a- signes. -15,000, or in parenthesis es. (15,000) METLOCK SE Statement of Cash Flows METLOCK SE Statement of Cash Flows Adjustments to reconcile net income to > O .