Linkage between the balance sheet and the statement of cash flows: Validate that the change in the cash balance on the balance sheet from 2020 to 2021 is the same as the net cash flows reported in the statement of cash flows for 2021. d. Linkage between the balance sheet and the income statement. Given that Saga Communications declared dividends of $5.901 million in year 2021, validate that the change in the retained earnings on the balance sheet from 2020 to 2021 is equal to net income minus dividends declared for 2021. ChatGPT As an AI language model, I don't have direct access to specific financial data or real-time information for Saga Communications. However, I can guide you through the general linkage between the balance sheet and the statement of cash flows, as well as the balance sheet and the income statement. 

Linkage between the Balance Sheet and the Statement of Cash Flows: To validate that the change in the cash balance on the balance sheet from 2020 to 2021 is the same as the net cash flows reported in the statement of cash flows for 2021, you need to compare the ending cash balance on the balance sheet?