Problem 13-11A The comparative balance sheets for Rothlisberger Company as of December 31 are presented below. ROTHLISBERGER COMPANY Comparative Balance Sheets December 31 Assets 2020 Cash Accounts receivable Inventory Prepaid expenses Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock, $1 par Retained earnings Total $57,500 40,000 150,800 13,900 99,200 198,400 (59,400) 228,400 (42,300) $686,500 2019 $49,900 64,900 146,300 26,600 132,800 198,400 (31,400) 155,800 (37,500) $705,800 $46,200 260,000 189,700 190,600 $686,500 $39,200 291,400 158,300 216,900 $705,800 Additional information: Additional information: 1. Operating expenses include depreciation expense of $42,000 and charges from prepaid expenses of $12,700. 2. Land was sold for cash at book value. 3. Cash dividends of $72,100 were paid. 4. Net Income for 2020 was $45,800. 5. Equipment was purchased for $94,100 cash. In addition, equipment costing $21,500 with a book value of $12,300 was sold for $5,500 cash. 6. Bonds were converted at face value by issuing 31,400 shares of $1 par value common stock. Prepare a statement of cash flows for the year ended December 31, 2020, using the indirect method. (Show amounts that decrease cash flow (15,000).) ROTHLISBERGER COMPANY Statement of Cash Flows Adjustments to reconcile net income to . Adjustments to reconcile net income to 4 $ Click if you would like to Show Work for this question: Open Show Work