Here are comparative statements of financial position for Windsor SE. Syal SE Comparative Statements of Financial Position December 31 Assets 2020 2019 Land 73.400 101,400 Equipment 260,900 199,500 Accumulated depreciation-equipment (66,000) (34,100) Inventory 169,700 187,400 Accounts receivable 86,400 70,700 Cash 72.800 32,900 Total 597,200 557,800 Equity and Liabilities Share capital-ordinary (1 par) 214,500 174,800 Retained earnings 198,500 132,300 Bonds payable 148.800 203.700 Accounts payable 35,400 47,000 Total 597,200 557,800 Additional information: 1. Net income for 2020 was 101.600. 2. Depreciation expense was 31,900. 3. Cash dividends of 35,400 were declared and paid. 4. Bonds payable amounting to 54,900 were redeemed for cash 54,900. 5. Common stock was issued for 39,700 cash. 6. No equipment was sold during 2020. 7. Land was sold for its book value of 28,000. Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash flow with either a-sign eg. -15,000, or in parenthesis eg. (15,000).) WINDSOR SE Statement of Cash Flows Adjustments to reconcile net income to Adjustments to reconcile net income to > > > > > > > > > > > > >