prepare a statement of cash flows for the year ended December 31, 2020, using the indirect method.

The comparative talance sheets for BNND Compary appear below: 1. Net income for the year ending December 31,2020 , was $30,000. 2. Cash dividends of $12,000 were declared and paid during the year. 3. Stock investments that had a book value of $18,000 were sold for $13,000. 4. Sales for 2020 are $130,000