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(Preparation of a Statement of Cash Flows) The comparative balance sheets of Ren Inc. at the beginning and the end of the year 2020 appear below. Ren Inc. BALANCE SHEETS Assets Cash Jan. 1, 2020 $ 13,000 88,000 Accounts receivable Dec. 31, 2020 $ 45,000 91,000 39,000 (17,000) $158,000 Inc./Dec. $32,000 Inc. 3,000 Inc. 17,000 Inc. 6,000 Inc. Equipment Less: Accumulated depreciation 22,000 (11,000) $112,000 Total $ 15,000 Liabilities and Stockholders' Equity Accounts payable $ 20,000 Common stock 100,000 Retained earnings 38,000 Total $158,000 80,000 $5,000 Inc. 20,000 Inc. 21,000 Inc. 17,000 $112,000 Net income of $34,000 was reported, and dividends of $13,000 were paid in 2020. New equipment was purchased and none was sold. Please prepare the statement of Cash Flows using the Indirect Method