Selected 2020 financial information and additional data for Stanislaus Co. is presented below: 1. Net income was $220,200. 2. Depreciation expense was $31,600. 3. Land was sold for $37,800. Book Value of land was $37,800, resulting in no gain or loss on sale. 4. Dividends of $81,600 were paid. 5. Short-term notes payable decreased by $37,800. 6. Equipment was purchased for $84,000 cash. 7. A long-term note for $201,600 was used to purchase equipment. 8. Inventory increased by $38,600. 9. Common stock was issued for a $67,200 long-term note payable. 10. Accounts receivable increased by $60,200. 11. Accounts payable increased by $35,600. 12. Cash at the beginning of the year was $42,000. 13. Cash at the end of the year was $65,000. Required: Prepare a statement of cash flows, in proper format, for the year ending December 31, 2020.