The comparative balance sheets of Windsor Inc. at the beginning and the end of the year 2020 are as follows. WINDSOR INC. BALANCE SHEETS Dec. 31, 2020 Jan. 1, 2020 Inc./Dec. Assets Cash Inc. Inc. $ 47,140 95,670 43,670 21,670 $164,810 Accounts receivable Equipment Less: Accumulated Depreciation Equipment Total $ 15,140 90,530 24,530 11,000 $119,200 $32,000 5,140 19,140 10,670 Inc. Inc. Inc. Liabilities and Stockholders' Equity. Accounts payable Common stock Retained earnings Total $ 24,670 102,140 38,000 $164,810 Inc. $ 17,530 82,530 19,140 $119,200 7.140 19,610 18,860 Inc. Net income of $48,670 was reported, and dividends of $29,810 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).)