The following are Swifty Corps comparative balance sheet accounts at December 31, 2020 and 2019, with a column showing the increase (decrease) from 2019 to 2020. COMPARATIVE BALANCE SHEETS 2019 Increase (Decrease) 2020 $813,400 Cash $698,000 $115,400 Accounts receivable 1,136,500 (20,200) 1,844,000 145,700 1,156,700 1,698,300 2.954.900 (1,030,800) 3,278,500 323,600 (1,167,200) Inventory Property, plant, and equipment Accumulated depreciation Investment in Myers Co. Loan receivable Total assets (136,400) 34,800 277,200 312,000 252,000 252.000 $6,469,200 $5,754,300 $714.900 Accounts payable $1,014,300 $57,800 $956,500 50,000 30,300 99,800 79,700 383,000 (19,700) (20,100) 383.000 Income taxes payable Dividends payable Lease liabililty Common stock, $1 par Paid-in capital in excess of par-common stock Retained earnings Total liabilities and stockholders' equity 500,000 1,492,300 500.000 1,492,300 2,655,700 2,969,600 313,900 $6,469,200 $5,754,300 $714.900 Additional information: 1. 2. 3. On December 31, 2019, Swifty acquired 25% of Myers Co's common stock for $277,200. On that date, the carrying value of Myers's assets and liabilities, which approximated their fair values, was $1,108,800. Myers reported income of $139,200 for the year ended December 31, 2020. No dividend was paid on Myers's common stock during the year. During 2020, Swifty loaned $284,000 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $32,000, plus interest at 10%, on December 31, 2020. On January 2, 2020, Swifty sold equipment costing $59.400, with a carrying amount of $38,200, for $39,600 cash. On December 31, 2020, Swifty entered into a capital lease for an office building. The present value of the annual rental payments is $383.000, which equals the fair value of the building. Swifty made the first rental payment of $59.800 when due on January 2, 2021 Net income for 2020 was $393,600. Swifty declared and paid the following cash dividends for 2020 and 2019. 4. 5. 5 6. Declared 2020 December 15, 2020 February 28, 2021 $79,700 2019 December 15, 2019 February 28, 2020 $99,800 Paid Amount Prepare a statement of cash flows for Swifty Corp. for the year anded December 31, 2020, using the indirect method. (Show amounts that decrease cash flow with either a-signes -15,000 or in parenthesis es (15,000 SWIFTY CORP. Statement of Cash Flows Adjustments to reconcile net income to