Sunland Company reported the following information for 2019. Sunland Company Comparative Balance Sheets December 31 Assets 2019 2018 Change Increase/Decrease Cash $68,040 $36,250 $31,790 Increase Accounts receivable 61,900 21,810 40,090 Increase Inventory 44,110 0 44,110 Increase Prepaid expenses 6,030 4,010 2,020 Increase Land 54,890 69,300 14,410 Decrease Buildings 200,420 200,420 0 Accumulated depreciationbuildings (20,805 ) (13,870 ) 6,935 Increase Equipment 181,270 67,510 113,760 Increase Accumulated depreciationequipment (28,695 ) (10,030 ) 18,665 Increase Totals $567,160 $375,400 Liabilities and Stockholders Equity Accounts payable $43,320 $40,150 $3,170 Increase Accrued expenses payable 0 10,080 10,080 Decrease Bonds payable 100,980 150,840 49,860 Decrease Common stock ($1 par) 230,850 59,550 171,300 Increase Retained earnings 192,010 114,780 77,230 Increase Totals $567,160 $375,400 Sunland Company Income Statement For the Year Ended December 31, 2019 Sales revenue $947,640 Cost of goods sold $475,040 Operating expenses 231,230 Interest expense 12,110 Loss on disposal of plant assets 2,000 720,380 Income before income taxes 227,260 Income tax expense 65,190 Net income $162,070 Additional information: 1. Operating expenses include depreciation expense of $40,190. 2. Land was sold at its book value for cash. 3. Cash dividends of $84,840 were declared and paid in 2019. 4. Equipment with a cost of $164,590 was purchased for cash. Equipment with a cost of $50,830 and a book value of $36,240 was sold for $34,240 cash. 5. Bonds of $49,860 were redeemed at their face value for cash. 6. Common stock ($1 par) of $171,300 was issued for cash. Use this information to prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)?