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$.-15$ nnnnr in manentheeie en $115$ Nnni$1$