The comparative balance sheets of Buffalo Corporation at the beginning and end of the year 2020 appear below. BUFFALO CORPORATION BALANCE SHEETS Assets Dec. 31, 2020 Jan. 1, 2020 Inc./Dec. Cash $21,140 $14,610 $6,530 Inc. Accounts receivable 107,140 89.610 17,530 Inc. Equipment 40,140 23,610 16,530 Inc. Less: Accumulated Depreciation-Equipment (17,000 ) (11,000 ) 6,000 Inc. Total $151,420 $116,830 Liabilities and Stockholders' Equity Accounts payable $21,140 $16,610 4,530 Inc. Common stock 101,140 81,610 19,530 Inc. Retained earnings 29,140 18,610 10,530 Inc. Total $151,420 $116,830 Net income of $45,140 was reported, and dividends of $34,610 were paid in 2020. New equipment was purchased and none was sold. Prepare a statement of cash flows for the year 2020. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) BUFFALO CORPORATION Statement of Cash Flows Adjustment to reconcile net income to -64 100 >