The comparative balance sheets of Carla Corporation at the beginning and end of the year 2020 appear below. CARLA CORPORATION BALANCE SHEETS Dec. 31, 2020 Jan. 1, 2020 Inc./Dec. Assets Cash $21,880 $15,320 $6,560 Inc. Accounts receivable 107,880 90,320 17,560 Inc. Equipment 40,880 24,320 16,560 Inc. (17,000) (11,000) 6,000 Inc. Less: Accumulated Depreciation-Equipment Total $153,640 $118,960 Liabilities and Stockholders' Equity Accounts payable $21,880 $17,320 4,560 Inc. Common stock 101,880 82,320 19,560 Inc. Retained earnings 29,880 19,320 10,560 Inc. Total $153,640 $118,960 Net income of $45,880 was reported, and dividends of $35,320 were paid in 2020. New equipment was purchased and none was sold. (a) 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).)