of Portion Portal Statement of Finandot Panton of December 31, 2020 2020 2019 60 000 48 100 4 300 49 BOO 9 100 192 000 62 000 37 000 2 500 22 000 10 000 181 000 Buildings and equipment Accumulated deprecation-bulldings and equipment Intangible assets Accumulated amortization Investment, non-trading Inventory Prepaid expenses Accounts recelvable (net) Dividend recelvable Cash Total assets Share capital-ordinary Retained earnings Other comprehensive Income Bond payable-long-term Notes payable-bank, long-term Notes payable-bank, short-term Unearned revenue Accounts payable Interest payable Dividend payable Total liabilities and shareholders' equity 103 000 74 000 4 800 11 700 24 900 9 400 31 700 147 000 74 000 16 000 10 500 81 900 5 500 27 000 Additional Information from the footnotes to the financial statements reveals that - Net Income for 2020 amounts to 162 800: - For the year 2020, the company recognized depreciation of 22000, amortization of 4 200, and gain an asset disposal of 2 500; - Changes in carrying value on the long-term Investments are due to the change in the fair value of the portfolio and are not recognized In net income, - The company did not Issue or repurchase shares. - Transactions with bond and debt holders are settled in cash. - The company's policy to pay cosh dividend within 3 months after the end of the fiscal year, - The transfer of net Income to retained earnings and declaration of cash dividend were the only entries in the Retained Earnings account Based on the information above, provide the operating activities part of KEA Corp.'s cash flow statement for 2020 using the Indirect method. Use a minus sign to Indicate subtractions from net Income