Linda Ltd's comparative statements of financial position are presented below. Linda Ltd. Comparative Statements of Financial Position December 31 2020 2019 Land 16,800 21,840 58,800 58,800 Buildings Accumulated depreciation-buildings Accounts receivable (12,600) (8.400) 17,472 19,656 Cash 14,834 8,988 Total E95,306 100,884 Share capital-ordinary 63,000 60,480 Retained earnings 21.916 16,800 Accounts payable 10,390 23,604 Ju ! 1 Accumulated depreciation-undings 112,000 18.2007 Accounts receivable 17,472 19.656 Cash 14,834 8,988 Total E95,306 100,884 63,000 60.480 Share capital-ordinary Retained earnings Accounts payable 21.916 16.800 10,390 23,604 Total 95,306 100,884 Additional information: 1. Net income was E18,976. Dividends declared and paid were 13,860. All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated deprecia 2. -/50 Accumutated depreciation--buildings 112001 184007 Accounts receivable 17,472 19,656 Cash 14,834 8.988 Total 95,306 100,884 63.000 60,480 Share capital-ordinary Retained earnings 21.916 16,800 Accounts payable 10,390 23,604 Total 95,306 100,884 Additional information: vidends declared and paid were 13,860. rent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for E4200 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 LINDA LTD. Statement of Cash Flows E Adjustments to reconcile net income to