The following is a condensed version of the comparative balance sheets for Flounder Corporation for the last two years at December 31, 2020. 2020 2019 Cash $ Accounts receivable 564,800 325,000 $ 261,000 222,000 Inventories 175,000 162,600 Prepaid Expenses 56,450 59,000 Investments 95,000 88,800 Equipment 275,000 425,000 Accumulated Depreciation-Equipment (172,550) (250,000) Accounts Payable 195,600 176,100 Accrued Expenses 238,000 296,200 Bonds Payable 616,000 425,000 Common stock 210,000 180,000 335,700 315,000 Retained earnings Additional information: Cash dividends paid were $48,000; and net income was $216,000. Equipment was sold for a loss of $35,000, cash received was $17,550. Depreciation expense was 20,000. Prepare a statement of cash flows for 2020 the Flounder Corporation. (Use proper title, neatness is important.)