Prepare the 2020 cash flow statement for Buragina Inc. using the indirect method to report cash flows from operating activities. Below is additional data related to transactions in 2020 as well as a partial balance sheet for 2020 and 2019. (Click the icon to view the partial balance sheet.) (Click the icon to view the 2020 transactions.) Net income Add (subtract) items that affect net income and cash flow differently Data Table - X More Info Buragina Inc. Balance Sheet (partial) December 31, 2020 and 2019 Transaction data for 2020 $ 40,000 28,000 2020 2019 76,000 Current assets Cash and cash equivalents $ 76,000$ 12,000 Net cash inflow from operating activities Cash flows from investing activities 296,000 20,000 Accounts receivable 88,000 92,000 8,000 136.000 124,000 Amortization expense Issuance of long-term note payable to borrow cash Issuance of common shares for cash Cash received from sale of building Repurchase of own shares Loss on sale of building Purchase of equipment Payment of cash dividends Net income Purchase of long-term investment Issuance of long-term note payable to purchase patent Issuance of common shares to retire $52,000 of bonds 4,000 12,000 392,000 72,000 104,000 Inventory Prepaid expenses Current liabilities Note payable (for inventory purchases) Accounts payable Accrued liabilities Income and other taxes payable Net cash outflow from investing activities Cash flows from financing activities $ 44,000$ 28,000 96,000 76.000 32,000 36,000 28,000 40,000 148,000 52.000 40.000 Print Done Print Done Net cash inflow from financing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of 2020 || Cash and cash equivalents at end of 2020