The comparative balance sheets for Rothlisberger Company as of December 31 are presented below. ROTHLISBERGER COMPANY Comparative Balance Sheets December 31 Assets 2020 Cash $58,400 Accounts receivable 42.000 Inventory 148,800 Prepaid expenses 13,600 Land 99,400 Buildings 200,200 Accumulated depreciation-buildings (58,300) Equipment 228,800 Accumulated depreciation equipment (44,100) Total $688,800 Liabilities and Stockholders' Equity Accounts payable $46,400 Bonds payable 260,000 Common stock. $1 par 191.100 Retained earnings 191,300 Total $688,800 2019 $45,100 65,500 144,800 26,300 130,600 200,200 (33,800) 156,300 (35.300) $699,700 $39,400 293,800 157,300 209,200 $699,700 Additional information: 1. Operating expenses include depreciation expense of $42,000 and charges from prepaid expenses of $12.700. 2. Land was sold for cash at book value. 3. Cash dividends of $61.900 were paid. 4. Net income for 2020 was $44,000. 5. Equipment was purchased for $94.000 cash. In addition, equipment costing $21.500 with a book value of $12,800 was sold for $5,300 cash. 6. Bonds were converted at face value by issuing 33,800 shares of $1 par value common stock. Prepare a statement of cash flows for the year ended December 31, 2020, using the indirect method. (Show amounts that decrease cash flow with other signes -15,000 or in ROTHLISBERGER COMPANY Statement of Cash Flows Adjustments to reconcile net income to