The following is a condensed version of the comparative balance sheets for Sunland Corporation for the last two years at December 31. Additional information: Investments were sold at a loss of $10,500; no equipment was sold; cash dividends paid were $31,500; and net income was $168,000. Prepare a statement of cash flows for 2020 for Sunland Corporation. (Show amounts that decrease cash flow with either a-sign eg. Cash Flows from Investing Activities Purchase of Equipment \begin{tabular}{|r|} \hline 60,900 \\ \hline \\ \hline \\ \hline \end{tabular} Cash Flows from Financing Activities Payment of Cash Dividends 103,950 Cash at Beginning of Year Cash at End of Year \begin{tabular}{|r|} \hline 81,900 \\ \( \$ \lcm{\square} \) \\ \hline \end{tabular}