The comparative balance sheets of Grouper Corporation at the beginning and end of the year 2020 appear below. GROUPER CORPORATION BALANCE SHEETS Dec. 31, 2020 Jan. 1, 2020 Inc./Dec. Assets Cash $21,030 $14,120 $6,910 Inc. Accounts receivable 107,030 89,120 17,910 Inc. Equipment 40,030 23,120 16,910 Inc. Less: Accumulated Depreciation-Equipment (17,000 ) (11,000 ) 6,000 Inc. Total $151,090 $115,360 Liabilities and Stockholders Equity Accounts payable $21,030 $16,120 4,910 Inc. Common stock 101,030 81,120 19,910 Inc. Retained earnings 29,030 18,120 10,910 Inc. Total $151,090 $115,360 Net income of $45,030 was reported, and dividends of $34,120 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).) GROUPER CORPORATION Statement of Cash Flows $ Adjustment to reconcile net income to $