The following are Marigold Corp.s comparative balance sheet accounts at December 31, 2020 and 2019, with a column showing the increase (decrease) from 2019 to 2020. COMPARATIVE BALANCE SHEETS 2020 2019 Increase (Decrease) Cash $808,400 $703,500 $104,900 Accounts receivable 1,117,000 1,168,800 (51,800 ) Inventory 1,861,000 1,731,000 130,000 Property, plant, and equipment 3,286,500 2,949,500 337,000 Accumulated depreciation (1,153,400 ) (1,039,600 ) (113,800 ) Investment in Myers Co. 312,100 272,900 39,200 Loan receivable 247,900 247,900 Total assets $6,479,500 $5,786,100 $693,400 Accounts payable $1,007,300 $954,200 $53,100 Income taxes payable 29,700 49,700 (20,000 ) Dividends payable 79,200 99,500 (20,300 ) Lease liabililty 396,700 396,700 Common stock, $1 par 500,000 500,000 Paid-in capital in excess of parcommon stock 1,485,200 1,485,200 Retained earnings 2,981,400 2,697,500 283,900 Total liabilities and stockholders equity $6,479,500 $5,786,100 $693,400 Additional information: 1. On December 31, 2019, Marigold acquired 25% of Myers Co.s common stock for $272,900. On that date, the carrying value of Myerss assets and liabilities, which approximated their fair values, was $1,091,600. Myers reported income of $156,800 for the year ended December 31, 2020. No dividend was paid on Myerss common stock during the year. 2. During 2020, Marigold loaned $296,700 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $48,800, plus interest at 10%, on December 31, 2020. 3. On January 2, 2020, Marigold sold equipment costing $59,700, with a carrying amount of $37,600, for $40,300 cash. 4. On December 31, 2020, Marigold entered into a capital lease for an office building. The present value of the annual rental payments is $396,700, which equals the fair value of the building. Marigold made the first rental payment of $59,600 when due on January 2, 2021. 5. Net income for 2020 was $363,100. 6. Marigold declared and paid the following cash dividends for 2020 and 2019. 2020 2019 Declared December 15, 2020 December 15, 2019 Paid February 28, 2021 February 28, 2020 Amount $79,200 $99,500 Prepare a statement of cash flows for Marigold Corp. for the year ended December 31, 2020, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)