Juarez Company Comparative Balance Sheet December 31 Assets 2021 2020 Cash Accounts receivable Inventory Prepaid expenses Land Equipment, net Total $191,000 12,000 130,000 6,000 180,000 144,000 $663,000 $159,000 15,000 160,000 8,000 80,000 -0- $422,000 Liabilities and Stockholders' Equity Accounts payable Accrued expenses payable Income taxes payable Bonds payable Common stock Retained earnings Total $ 52,000 15,000 12,000 90,000 400,000 94,000 $663,000 $ 60,000 20,000 -0- -0- 300,000 42,000 $422,000 Juarez Company Income Statement For the Year ended December 31, 2021 Revenues from sales $970,000 Cost of goods sold $660,000 Operating expenses (excluding depreciation) 176,000 Depreciation expense 18,000 Loss on sale of store equipment 1,000 855,000 Income before income taxes 120,000 Income tax expense 36,000 Net income $ 79,000 | Additional information: (a) The company declared and paid a cash dividend. (b) Bonds were issued at face value. (c) Equipment costing $180,000 was purchased for cash. (d) Equipment costing $20,000 was sold for cash when the book value of the equipment was $18,000. (e) Common stock of $100,000 was issued to acquire land. Prepare a Statement of Cash Flows