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P1748 The 2020 income statement and comparative balance sheet of Mandarin Design Ltd. follow: Revenues Sales revenue Interest revenue Total revenues Expenses Cost of goods sold Salaries expense Amortization expense Other operating expenses Interest expense Income tax expense Total expenses Net income Assets Current assets Cash and cash equivalents Accounts receivable Interest receivable Inventory Prepaid expenses Plant and equipment, net Land Total assets Liabilities Current liabilities Accounts payable Interest payable Salaries payable Other accrued liabilities Income tax payable Long-term liabilities Notes payable Shareholders' equity Common shares Retained earnings Total liabilities and shareholders' equity $76,600 27,800 4,000 1 0,500 1 6,600 27,800 $257.000 1 3.600 270.600 1 63.300 $1 07.300 $ 7.200 31.600 1.900 33.600 2.500 66.500 103.000 $246300 $ 31.400 4.400 3.100 13.700 8.900 75.000 68.300 41.500 $246300 2019 $ 6.300 26.900 700 57.200 1 .900 49.400 54.000 $ 28.800 4.900 6.600 16.000 7.700 95.000 34.700 2,700 $1 96.400 $1 96.400 @ Preparing the cash ow statementindirect method El Mandarin Design Ltd. had no noncash nancing and investing transactions during 2020. During the year, there were no sales of land or plant and equipment, and no issuances of notes payable. Required 1. Prepare the 2020 cash ow statement by the indirect method. 2. Evaluate the cash ow for this company