The comparative balance sheets of Carla Inc. at the beginning and the end of the year 2020 are as follows. CARLA INC. BALANCE SHEETS Dec. 31, 2020 Jan. 1, 2020 Inc./Dec. Assets Cash Accounts receivable $46,500 $14,500 $32,000 Inc. 94.140 89,640 4,500 Inc. Equipment 42.140 23,640 18,500 Inc. Less: Accumulated Depreciation-Equipment 20.140 11,000 9.140 Inc. Total $162,640 $116,780 Liabilities and Stockholders' Equity Accounts payable Common stock Retained earnings Total $23,140 101,500 38,000 $162,640 $ 16,640 81,640 18,500 $116,780 6,500 Inc. 19.860 Inc. 19.500 Inc. Net income of $47.140 was reported, and dividends of $27.640 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 eg. -15,000 or in parenthesis e.g. (15,000).)