LOW FROM OPERATIONS: Use the following information to determine Comparative Balance Sheet December 31 2020 2019 Cash $40,000 $57,000 Accounts Receivables 77,000 64,000 Inventory 132,000 140,000 Prepaid expenses 12,140 16,540 Land 125,000 150,000 Equipment 200,000 175,000 Accumulated Depreciation - Equip (60,000) (42,000) Building 250,000 250,000 Accumulated Depreciation- (75,000) (50,000) Building TOTAL ASSETS Accounts Payable Bonds Payable $701,140 $760,540 $ 33,000 $ 45,000 235,000 265,000 Common Stock, $1 Par 220,000 210,000 Additional Paid in Capital 50,000 40,000 Retained Earnings 163,140 200,540 TOTAL LIABILITIES & EQUITY $701,140 $760,540 Additional Information: 1. Net income for 2020 was $26,890. 2. Land was sold for cash at a loss of $2,000. 3. Cash dividends were paid during the year. 4. Equipment was purchased for cash. In addition, equipment costing $40,000 with a book value of $13,000 was sold for $14,000 cash. What is the cash flow from operating activities? $85,290 $84,290 $108,290 $86,290