The comparative balance sheets of Swifty Inc. at the beginning and the end of the year 2020 are as follows. SWIFTY INC. BALANCE SHEETS Dec. 31, 2020 Jan. 1, 2020 Inc./Dec. Assets Cash $ 15,270 $32,000 Inc. $ 47,270 94,340 Accounts receivable 89,070 5,270 Inc. Equipment 42,340 23,070 19,270 Inc. 9,340 Inc. Less: Accumulated Depreciation-Equipment 20,340 11,000 Total $163,610 $116,410 Liabilities and Stockholders' Equity Accounts payable $ 23,340 7,270 Inc. $ 16,070 81,070 Common stock 102,270 21,200 Inc. Retained earnings 38,000 19,270 18,730 Inc. Total $163,610 $116,410 Net income of $47,340 was reported, and dividends of $28,610 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 e.g.-15,000 or in parenthesis e.g. (15,000).)