The following is a condensed version of the comparative balance sheets for Pearl Corporation for the last two years at December 31. Additional information: Investments were sold at a loss of $12,500; no equipment was sold; cash dividends paid were $37,500; and net income was $200,000. (a) Prepare a statement of cash flows for 2020 for Pearl Corporation. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000)