Swifty Corporation Comparative Balance Sheets December 31 2018 Assets Cash Accounts receivable Inventory Land Equipment Accumulated depreciation-equipment (65,800) (33,800) 2019 73,500 $33,500 70,600 186,700 101,800 199,400 85,800 169,700 73,300 259,000 $595,500 $558,200 Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock ($1 par) Retained earnings $35,500 $46,500 151,400 203,800 172,700 135,200 $595,500 $558,200 217,000 191,600 Total Additional information: 1. Net income for 2019 was $103,400. 2. Cash dividends of $47,000 were declared and paid 3. Bonds payable amounting to $52,400 were redeemed for cash $52,400 4. Common stock was issued for $44,300 cash. 5. No equipment was sold during 2019, but land was sold at cost. Prepare a statement of cash flows for 2019 using the indirect method. (Show amounts that decrease cash flow with either a Swifty Corporation Statement of Cash Flows Adjustments to reconcile net income to