Presented below is a condensed version of the comparative balance sheets for Ravensclaw Corporation for the last two years at December 31. 2020 $ 68,000 84,000 0 Cash Accounts receivable Investments Equipment Accumulated Depreciation-Equipment Land Accounts Payable Notes Payable (long-term) Common stock Retained earnings 201,600 (71,100 ) 322,000 72,000 271,000 215,200 46,300 2019 $ 31,000 56,800 86,000 201,600 (63,100 ) 66,000 61,000 76,000 200,000 41,300 Additional Information: During 2020, the following occurred: 1. Ficus liquidated its investments portfolio at a gain of $15,000. 2. A tract of land was purchased for $61,000 cash. 3. An additional $15,200 in common stock was issued at par 4. Dividends totaling $41,000 were declared and paid to stockholders. 5. Net income for 2020 was $46,000, including $8,000 in depreciation expense. 6. Land was purchased through the issuance of $195,000 in additional notes payable. Required: Create a Statement of Cash Flows for 2020