Problem #5 The current sections of the Leonard & Co. balance sheets at December 31, 2019 and 2020 are presented below. Dividends paid during 2020 were $83,000, depreciation expense was $29,000, and loss on sale of an asset was $16,000 2020 Difference Inc/(Dec) 2019 Current Assets: Cash Accounts receivable Inventory Prepaid Expenses Total Current Assets $228,800 $146,400 162,500 126,000 95,000 114,000 122,000 168,000 $608,300 $554,400 $82,400 $36,500 ($19,000) ($46,000) $53,900 Current Liabilities: Accounts payable Accrued expenses Total current iabilities $217,000 $189,000 179,000 214,000 $396,000 $403,000 $28,000 ($35,000) ($7,000) Retained Earnings $542,000 $787,000 ($245,000) Prepare the cash privided by (used by) operating activities section of the company's statement of cash flows, using the indirect method, for the year ended December 31, 2020