The comparative statements of financial position of ABC Company at the beginning and end of the year 2020 appear below. ABC Company STATEMENTS OF FINANCIAL POSITION Assets Dec. 31, 2020 Jan. 1, 2020 Land 10000 Equipment 30,000 20,000 Less: Acc. Dep. equipment 14,00010000 Accounts receivable 95,000 120,000 Inventory 50,000 40,000 Cash 23,00012,000 Total 194,000 182,000 Equity and Liabilities Share capital -ordinary 132,000 130,000 Retained earnings28,000 19,000 Accounts payable 20,000 15,000 Tax payable 14,000 18,000 Total194,000 182000 Additional information: Net income reported in 2020 was $ 20000 Dividends paid in 2020 was $ 21000 New equipment was purchased in 2020 costing $ 10,000 A land was obtained from the government as a gift $ 10000 Instructions: Prepare a statement of cash flows for the year 2020.