The following information is provided for the Corbeil Corporation ASSETS Cash Accounts receivable Inventory Equipment Less: accumulated amortization Net equipment TOTALASSETS LIABILITIES AND EQUITY Accounts payable Taxes payable Common stock Retained earnings TOTAL LIABLITIES AND EQUITY December 31, 2020 $57 345 43 690 114 685 101 035 (24 575) 76 460 $ 292 180 December 31, 2019 $ 21 845 49 150 98 300 81 920 (16 385) 65 535 $234 830 $ 46 420 5 465 180 220 60 075 $ 292 180 $ 27 305 10 920 163 835 32 770 $ 234 830 During 2020, the following occurred : Net income was $54 610 Equipment was purchased for cash, and no equipment was sold Shares were sold for cash Dividends were declared and paid 1. Prepare a statement of cash flow for the Corbeil Corporation, using the indirect method. 2. Identify the major accounts contributing to the change in cash position, from the 3 different components of the cash flow statement