The following are Splish 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 Increase (Decrease) 2019 Cash $820,300 $700,200 $120,100 Accounts receivable 1,123,500 1,157.100 (33,600) Inventory 1,863,400 1,704,800 158,600 Property, plant, and equipment 3,288,600 2.946,400 342,200 Accumulated depreciation (1,156,500) (1,050,000) (106,500) Investment in Myers Co. 310,200 273,100 37.100 251.400 251.400 Loan receivable $6,500,900 $5,731,600 $769,300 Total assets $1,013,200 $951,600 $61,600 29,800 49,500 (19.700) Accounts payable Income taxes payable Dividends payable Lease liabililty 80,000 99.200 (19.200) 402,600 402,600 Common stock, $1 par 500,000 500,000 1,498,300 Paid-in capital in excess of par-common stock 1,498,300 Retained earnings 2.977,000 2,633,000 344,000 Total liabilities and stockholders' equity $6.500,900 $5,731,600 $769,300 Additional information: 1. On December 31, 2019. Splish acquired 25% of Myers Co's common stock for $273,100. On that date, the carrying value of Myers's assets and liabilities, which approximated their fair values, was $1,092,400. Myers reported income of $ 148,400 for the year ended December 31, 2020. No dividend was paid on Myers's common stock during the year, 2. 3. 4. During 2020, Splish loaned $302,100 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $50,700, plus interest at 10%, on December 31, 2020. On January 2, 2020, Splish sold equipment costing $60,400, with a carrying amount of $38,000, for $40,100 cash. On December 31, 2020, Splish enteed into a capital lease for an office building. The present value of the annual rental payments is $402,600, which equals the fair value of the building. Splish made the first rental payment of $60,600 when due on January 2, 2021. Net income for 2020 was $424,000, Splish declared and paid the following cash dividends for 2020 and 2019. 5. 6. 2020 2019 Declared December 15, 2020 December 15, 2019 Paid February 28, 2021 February 28, 2020 Amount $80,000 $99,200 Prepare a statement of cash flows for Splish Corp. for the year ended December 31, 2020, using the indirect method. (Show amounts that decrease cash flow with ether a-sign es -15,000 or in parenthesse.g. (15,000).) SPLISH CORP. Statement of Cash Flows Adjustments to reconcile net income to