Part 2: Virginia, Inc., had a $20,000 net loss from operations in 2019. Depreciation expense for 2019 was $63,200 and a 2019 cash dividend of $72,000 was declared and paid. The company purchased equipment for $40,000 during the year. Balances of the current asset and current liability accounts at the beginning and end of 2019 follow. Cash Accounts receivable Inventory Prepaid insurance Accounts payable Note payable Accrued liabilities Ending $87,000 24,000 30,000 12,000 18,000 48,000 10,000 Beginning $74,000 26,000 24,000 16,000 12,800 32,400 15,800 What is Virginia's 2019 cash flow from operating activities? Use the indirect method to determine your