The comparative Balance Sheets and the Income statement for the Marine Corporation are as follow:

Marine Corporation. Balance Sheet

Assets 2019 2020

Cash $45,000 $50,000

Marketable Securities 175,000 160,000

Accounts Receivable 240,000 220,000

Inventories 230,000 275,000

Investments 70,000 55,000

Total current assets $760,000 $760,000

Plant and Equipment 1,300,000 1,550,000

Less Accumulated Amortization 450,000 600,000

Net plant and Equipment $850,000 $950,000

Total Assets 1,610,000 1,710,000

LIABILITIES AND SHAREHOLDERS' EQUITY

Accounts payable $110,000 $85,000

Notes payable 65,000 10,000

Accrued Expenses 30,000 5,000

Income Taxes Payable 5,000 10,000

Bonds Payable (2016) 800,000 900,000

Common Stock (100,000 shares) 200,000 200,000

Retained Earnings 400,000 500,000

Total Liabilities' and Shareholders' Equity $1,610,000 $1,710,000

Marine Corporation

Income Statement

For the Year Ended December 31, 2020

Sales $ 5,500,000

Less: Cost of Goods Sold 4,200,000

Gross Profit 1,300,000

Less: Selling, General & Administrative Expenses 260,000

Operating profit 1,040,000

Less: Amortization Expense 150,000

Earnings Before Interest and Taxes 890,000

Less: Interest Expense 90,000

Earnings Before Taxes 800,000

Less: Taxes (25%) 200,000

Net Income $ 600,000

Make a Statement of Cash Flows in good form for the year ended December 31, 2020 using the Indirect Method?