The comparative balance sheets of Metlock Inc. at the beginning and the end of the year 2020 are as follows. METLOCK INC. BALANCE SHEETS Dec. 31, 2020 Jan. 1, 2020 Inc./Dec. Assets Cash Accounts receivable $47,130 94,170 $ 15,130 $32,000 Inc. 89.040 5,130 Inc. Equipment 42.170 23,040 19.130 Inc. Less: Accumulated Depreciation-Equipment 20,170 11,000 9.170 Inc. Total $163,300 $116,210 Liabilities and Stockholders' Equity Accounts payable $23.170 $16,040 7,130 Inc. Common stock 102.130 81,040 21.090 Inc. Retained earnings Total 38,000 $163,300 19.130 18,870 Inc. $116,210 Net income of $47.170 was reported, and dividends of $28,300 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 es.-15,000 or in parenthesis eg. (15,000).)