Kidman Corp. reported the following financial statements for the year ended December 31, 2020. Balance Sheet, December 31 Difference Cash and cash equivalents Accounts receivable ..... Merchandise inventory .. Land ................ Equipment .... Accumulated depreciation ..... Total assets. 2019 $ 24,000 19,000 31,000 20,000 48,000 (12,000) $130,000 2020 $ 62,000 15,000 59,000 4,000 72,000 (24,000) $188,000 $38,000 (4,000) 28,000 (16,000) 24,000 (12,000) $58,000 $ 16,000 7,000 Accounts payable. ..... Notes payable, long-term ... Bonds payable .......... Common stock (no-par) ... Retained earnings Total liabilities and stockholders' equity ... 80,000 27,000 $130,000 $ 18,000 2,000 30,000 92,000 46,000 $188,000 $ 2,000 (5,000) 30,000 12,000 19,000 $58,000 Income Statement For Year Ended December 31, 2020 Revenues ........... Costs of goods sold .... Depreciation .......... Other expenses ....... Loss on sale of land ... Net income........ $152,000 82,000 12,000 14,000 10,000 $ 34,000 Required Prepare the statement of cash flows for Kidman Corp. for the year ended December 31, 2020, using the indirect method to present cash flows from operating activities