The comparative balance sheets of Sunland Inc. at the beginning and the end of the year 2020 are as follows. SUNLAND INC. BALANCE SHEETS Dec. 31, 2020 Jan. 1, 2020 Inc./Dec. Assets Cash $ 47,130 $ 15,130 $32,000 Inc. 94,170 89,040 5,130 Inc. 42,170 23,040 19.130 Inc. Accounts receivable Equipment Less: Accumulated Depreciation-Equipment Total 20.170 11,000 9,170 Inc. $ 163,300 $116,210 Liabilities and Stockholders' Equity Accounts payable Common stock $ 23,170 $ 16,040 7,130 Inc. 102,130 81,040 21,090 Inc. Retained earnings 38,000 19,130 18,870 Inc. Total $ 163,300 $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 eg.-15,000 or in parenthesis eg: (15,000).) - SUNLAND INC. Statement of Cash Flows $ Adjustments to reconcile net income to $ > > > > > > > > > > Adjustments to reconcile net income to