Sunny Technologies Inc began operations on January 1 . 2019. Its post-closing trat balance at December 3 s, 20i9, and 2020 is ahown below along with some other information Qther informaton fogarding Sunny and its activities during 2020 : 1. Assume allaccaunts have mormal balances. Other informationt regarding Sunty and its activities duting 2020 : 1. Assume all accounts have normal balances. 2. Cash dividends were declared and paid during the yeat. 3. Plant assets were sold during the year. 4. Plent assets worth $99,500 were purchased during the yoar by paying cash of $32,300 and issuing a longitesm note payable for the balanco. Required: Using the information peovided, prepare a statement of cash flows (applying the indirect methoc) for the year ended Decertioet as, 2020 . (List any deduction in cash and cash outfows and loss as negative amounts. ) \begin{tabular}{|l|r|r|r|} \hline Cash flows from operating activities: & & \\ \hline Loss & (58,500) & & \\ \hline Adjustments to reconcile profit to net cash inflows from & (11,500) & \\ \hline operating activities: & 8,000 & \\ \hline Increase in accounts receivable & 11,960 & \\ \hline Decrease in merchandise inventory & (4,800) & \\ \hline Decrease in accounts payable & 21,100 & \\ \hline Increase in accrued liabilities & 25,900 & \\ \hline Loss on sale of plant assets & & \\ \hline Depreciation expense & & \\ \hline & & \\ \hline Net cash inflow from operating activities & & \\ \hline Cash flows from investing activities: & & \\ \hline Receipt from sale of plant assets & & \\ \hline Payment for new plant assets & & \\ \hline \end{tabular}