Novik luc, a greetirg Card compunk had the followint statenents prepared at of becen ber 31, 2090 . NOVAKINC. INCOMESTATEMENT FOR THE YEAR ENDING DECEMBER 31, 2020 Sales revenue $332,700 Cost of goods sold Grossprofit Operating expenses Operating income 37,400 $11,500 Additional information: 1. Dividends in the amount of 56.100 were declared and paid durine 2020 2. Depreciation experse and amortization expense are inclubed in operating experses. 3. No unrealized gains of losses have occurred on the invoutments during the vear. 4. Equipment that had a cost of $19800 and was 70 degreciated was sold during 2020 Prepare a statement of cash flows using the direct method. fhow omounts in the inveiting and financing sections that decrease casti flow with either a-signes - 15,000 or in porenthesitres (15,0001)