Riverbed Inc., a greeting card company, had the following statements prepared as of December 31, 2020. Accounts payable Income taxes payable Salaries and wages payable Short-term loans payable Long-term loans payable $45,6004,0008,1007,90060,500$40,0006,0004,00010,00068,900 Common stock, $10 par Contributed capital, common stock Retained earnings Total liabilities \& stockholders' equity \begin{tabular}{cc} 100,000 & 100,000 \\ 30,000 & 30,000 \\ 58,000 & 38,200 \\ \hline$314,100 & $297,100 \\ \hline & \\ \hline \end{tabular} RIVERBED INC. INCOME STATEMENT FOR THE YEAR ENDING DECEMBER 31, 2020 Sales revenue $336,275 Cost of goods sold Grossprofit 162,975173,300 Operating expenses Operating income 41,775121,200 Interest expense $11,400 Gain on sale of equipment Income before tax 32,3759,4002,000 Income tax expense Net income $25,9006,475 Additional information: 1. Dividends in the amount of $6,100 were declared and paid during 2020. 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $19,900 and was 70% depreciated was sold during 2020 . Prepare a statement of cash flows using the direct method, (Show amounts in the investing and financing sections that decr with elther a - sign eg. 15,000 or in parenthesis eg. (15,000) ) \begin{tabular}{l} RIVERBED INC. \\ Statement of Cash Flows \\ \hline \end{tabular}