Sigma Company Comparative Balance Sheets December 31 Assets 2020 2019 $ 22,000 $ 58,000 85,000 180,000 Cash Supplies Inventories Land Equipment Accumulated Depreciation 94,000 171,000 100,000 30.000 260,000 (66,000) $597,000 200,000 (42,000) S545.000 $ 34,000 $ 47,000 200,000 Liabilities and stockholders' equity Accounts payable Bonds payable Common stock, Si par Retained camings Total 150,000 194,000 219.000 $597.000 164,000 134,000 5545,000 2 Additional information: Operating expenses include depreciation 1 expenses of S24.000 Cash dividends of S40,000 were paid.2 Net income for 2020 was $125.0003 Common stock was issued for $30,000.4 .cash Bonds payable amounting to 50,000 were 5 retired for cash $50,000 Land valued $20,000 was sold for cash at book.6 value Equipment with a cost of $60,000 was purchased 7 for cash Instructions: Prepare a cash-flow statement for 2020 using the indirect method