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Bentley Inc: began operations on January 1, 2018, its adjusted trial balance at December 31,2019 and 2020 is shown below. Other information regarding Bentley Inc, and its activities during 2020 follow in (a) through (e): a. Assume all accounts have normal balances. b. Equipment was sold for cash of $39,800. c. Old machinery was sold for cash of $16,700. New machinery was purchased for $39,000 cash. d. Common stock was issued for cash. e. Cash dividends of $51,000 were declared and paid. Using the information provided, prepare a statement of cash flows (using the indirect method) for the year ended December 31,2020