Selected financial statement information and additional data for Sunland Enterprises is presented below: Sunland Enterprises Balance Sheet and Income Statement Data December 31, 2020 December 31, 2019 Current Assets: Cash $177,480 $138,040 Accounts Receivable 276,080 354,960 Inventory 453,560 394,400 Total Current Assets 907,120 887,400 Property, Plant, and Equipment 1,439,560 1,301,520 Less: Accumulated Depreciation (552,160) (512,720) 887,400 788,800 Total Assets $1,794,520 $1,676,200 Current Liabilities: Accounts Payable $216,920 $118,320 Notes Payable 59,160 78,880 Income Taxes Payable 98,600 88,740 Total Current Liabilities 374,680 285,940 Bonds Payable Total Liabilities 394,400 453,560 769,080 739,500 Stockholders' Equity: Common Stock 591,600 542,300 Retained Earnings 433,840 394,400 Total Stockholders' Equity 1,025,440 936,700 Total Liabilities & Stockholders' Equity 1,794,520 1,676,200 Sales Revenue Less Cost of Goods Sold Gross Profit $1,873,400 $1,755,080 871,160 847,960 1,002,240 907,120 Expenses: Depreciation Expense 177,480 157,760 Salaries and Wages Expense 453,560 414,120 Interest Expense 39,440 39,440 Loss on Sale of Equipment 13,920 0 684,400 611,320 Income Before Taxes 317,840 295,800 Less Income Tax Expense 127,136 118,320 Net Income 190,704 177,480 Additional Information: During the year, Sunland sold equipment with an original cost of $177,480 and accumulated depreciation of $138,040 and purchased new equipment for $315,520. Prepare a statement of cash flows for the year ending December 31, 2020. (Show amounts that decrease cash flow with either a -sign e.g. -15,000 or in parenthesis e.g. (15,000).)