The comparative balance sheet for ENGRO Corporation is presented below: ENGRO CORPORATION Comparative Balance Sheet 2019 2018 Assets Cash RS 36,000 RS 31,000 Accounts receivable (net) 70,000 60,000 Prepaid insurance 25,000 17,000 Land 18,000 40,000 Equipment 70,000 60,000 Accumulated depreciation (20,000) (13,000) Total Assets RS 199,000 RS 195,000 Liabilities and Stockholders' Equity Accounts payable RS 11,000 RS 6,000 Bonds payable 27,000 19,000 Common stock 140,000 115,000 Retained earnings 21,000 55,000 Total liabilities and stockholders' equity RS 199,000 RS 195,000 Additional information: 1. Net loss for 2019 is RS 20,000. 2. Cash dividends of RS 14,000 were declared and paid in 2019. 3. Land was sold for cash at a loss of RS 4,000. This was the only land transaction during the year. 4. Equipment with a cost of RS 15,000 and accumulated depreciation of RS 10,000 was sold for RS 5,000 cash. 5. RS 22,000 of bonds were retired during the year at carrying (book) value. 6. Equipment was acquired for common stock. The fair value of the stock at the time of the exchange was RS 25,000. Instructions Prepare a statement of cash flows for the year ended 2019 by using the Indirect method.