The following is a condensed version of the comparative balance sheets for Marin Corporation for the last two years at December 31. 2020 2019 Cash $318,600 $ 140,400 Accounts receivable 324,000 333,000 Investments 93,600 133,200 Equipment 536,400 432,000 Accumulated Depreciation-Equipment (190,800 ) (160,200) Current liabilities 241,200 271,800 Common stock. 288,000 288,000 Retained earnings 552,600 318,600 Additional information: Investments were sold at a loss of $18,000; no equipment was sold; cash dividends paid were $54,000; and net income was $288,000. (a) Prepare a statement of cash flows for 2020 for Marin Corporation. (Show amounts that decrease cash flow with either a sign e.g. -15,000 or in parenthesis e.g. (15,000).) MARIN CORPORATION Statement of Cash Flows