The comparative balance sheets for Ayayai Corporation show the following information. Cash Accounts receivable Inventory Available-for-sale debt investments Buildings Equipment Patents December 31 2020 2019 $33,300 $13,000 12,100 9,900 12,000 9,000 -0- 3,000 -0- 29,400 44,800 19,800 5,000 6,300 $107,200 $90,400 Allowance for doubtful accounts $3,000 $4,500 Accumulated depreciation-equipment 2,100 4,400 Accumulated depreciation-building -0- 6,100 Accounts payable 5,000 3,000 Dividends payable -0- 5,000 Notes payable, short-term (nontrade) 3,000 3,900 Long-term notes payable 31,000 25,000 Common stock 43,000 33,000 Retained earnings 20,100 5,500 $107,200 $90,400 Additional data related to 2020 are as follows. 1. Equipment that had cost $11,000 and was 40% depreciated at time of disposal was sold for $2,500. 2. $10,000 of the long-term note payable was paid by issuing common stock. 3. Cash dividends paid were $5,000. 4. On January 1, 2020, the building was completely destroyed by a flood. Insurance proceeds on the building were $30,100 (net of $2,000 taxes). 5. Debt investments (available-for-sale) were sold at $1,700 above their cost. The company has made similar sales and investments in the past. 6. Cash was paid for the acquisition of equipment. 7. A long-term note for $16,000 was issued for the acquisition of equipment. 8. Interest of $2,000 and income taxes of $6,500 were paid in cash. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or parenthesis e.g. (15,000).) Adjustments to reconcile net income to AYAYAI CORPORATION Statement of Cash Flows $ > < > > > > tA > Supplemental disclosures of cash flow information: 1A +A $