The balance sheet and income statement for Vespa Company are presented below. Vespa Company Balance Sheet As at December 31 \begin{tabular}{|l|r|c|} \hline & 2020 & 2019 \\ \hline Assets & & \\ \hline Current Assets & & \\ \hline Cash & $128,860 & $76,200 \\ \hline Accounts Receivable & $47,200 & $28,600 \\ \hline Merchandise Inventory & $71,900 & $45,500 \\ \hline Total Current Assets & $247,960 & $150,300 \\ \hline Land & $104,000 & $109,000 \\ \hline Equipment & $98,000 & $134,000 \\ \hline Less: Accumulated Depreciation & $46,000 & $62,000 \\ \hline Total Assets & $403,960 & $331,300 \\ \hline \hline Liabilities and Equity & & \\ \hline Liabilities & & \\ \hline Current Liabilities & & \\ \hline Accounts Payable & $35,100 & $65,400 \\ \hline Taxes Payable & $27,700 & $27,700 \\ \hline Total Current Liabilities & $62,800 & $93,100 \\ \hline Bonds Payable & $118,700 & $82,900 \\ \hline Total Liabilities & $181,500 & $176,000 \\ \hline \end{tabular} Notes: The company paid cash dividends during 2020. The company did not make a bonds payable payment during 2020. The company did not purchase any equipment during 2020. The company did not purchase any land during 2020. Prepare the cash flow statement for December 31,2020 using the indirect method. Do not enter dollar signs or commas in the input boxes. Use the negative sign for a decrease in cash. crease in Merchandise Inventory ecrease in Accounts Payable Change in Cash Due to Operating Activities Cash Flow from Investing Activities Sale of Equipment Sale of Land Net Cash Provided (Used) by Investing Activities Cash Flow from Financing Activities Proceeds from Issuance of Common Shares Proceeds from Bonds Payable Payment of Dividends Net Cash Provided (Used) by Financing Activities Net increase (decrease) in cash Cash at the Beginning of the Year Cash at the End of the Year