The following is a condensed version of the comparative balance sheets for Pina Corporation for the last two years at December 31. 2020 2019 Cash $ 389,400 $ 171,600 Accounts receivable 396,000 407,000 Investments 114,400 162,800 Equipment 655,600 528,000 Accumulated Depreciation-Equipment (233,200 ) (195,800 ) Current liabilities 294,800 332,200 Common stock 352,000 352,000 Retained earnings 675,400 389,400 Additional information: Investments were sold at a loss of $22,000; no equipment was sold; cash dividends paid were $66,000; and net income was $352,000. (a) Prepare a statement of cash flows for 2020 for Pina Corporation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) PINA CORPORATION Statement of Cash Flows choose the accounting period select an opening name for section one select an item $enter a dollar amount Adjustments to reconcile net income to select an opening name for subsection one select an item $enter a dollar amount select an item enter a dollar amount select an item enter a dollar amount select an item enter a dollar amount enter a subtotal of the four previous amounts select a closing name for section one enter a total amount for section one select an opening name for section two select an item enter a dollar amount select an item enter a dollar amount elect a closing name for section two enter a total amount for section two select an opening name for section three select an item enter a dollar amount select an item enter a total amount for three sections select an item enter a dollar amount select a closing name for this statement $enter a total of the two previous amounts (b) The parts of this question must be completed in order. This part will be available when you complete the part above.