The balance sheets of Tatyana's Tortellini, Inc. at Dec 31, 2019 and Dec 31, 2020 and the related income statement for the year ended December 31, 2020 are as follows: Assets Cash Accounts Recivable Inventory Prepaid Expenses Investments Machinery & Equipment Accumulated Depreciation 31-Dec-20 60,000 69,000 118,000 28,000 159,000 128,000 (28,500) 533,500 31-Dec-19 45,000 65,000 120,000 18,000 160,000 110,000 (12,000) 506,000 68,000 11,000 Liabilities & Equity Accounts Payable Accrued Expenses Payable Dividends Payable Bonds Payable (due 2025) Common Stock PIC in Excess of Par Retained Earnings Treasury Stock 84,000 2,000 3,000 100,000 110,000 116,100 131,400 (13,000) 533,500 180,000 105,000 90,000 70,000 (18,000) 506,000 Tatyana's Tortellini, Inc. Income Statement for the year ended December 31, 2020 $ 750,000 6,000 Sales Gain on Sale of Plant Asset Total Revenue & Gains $ 756,000 $ Cost of Goods Sold Salary Expense Depreciation Expense Other Operating Expenses Interest Expense Loss on Sale of Investment Loss on Bond Retirement Total Expenses & Losses Income Before Tax Income Taxes Net Income 262,500 157,000 25,000 98,100 18,500 5,500 6,200 $ 572,800 183,200 36,800 146,400 $ 85,000 were declared A. B. C. D. Additional Information Cash dividends of Stock was issued for cash Treasury shares were re-issued at cost Equip with an original cost of accumulated depreciation of Investments were purchased with cash Investments costing Bonds were retired with cash Machinery costing $ $ 26,000 and 8,500 was sold for cash $ E. F. G. H. 23,000 were sold for cash $ 44,000 was purchased with cash Required: Prepare a Statement of Cash Flows (indirect method) for the year ended December 31, 2020