The following is a condensed version of the comparative balance sheets for Oriole Corporation for the last two years at Decembe 31. Cash Accounts receivable Investments Equipment Accumulated Depreciation-Equipment Current liabilities Common stock Retained earnings 2020 $318,600 324,000 93,600 536,400 (190,800) 241,200 288,000 552,600 2019 $ 140,400 333,000 133,200 432.000 (160,200) 271,800 288,000 318,600 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 Oriole Corporation. (Show amounts that decrease cash flow with either a-signeg. - 15,000 or in parenthesis e.g. (15,000).) ORIOLE CORPORATION Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operatine Activities 288000 Net Income Adjustments to reconcile net income to Net Cash Provided by Operatine Activities Depreciation Expense Loss on Sale of Investments Decrease in Accounts Receivable V 30600 18000 9000 Decrease in Current Liabilities -30600 27000 Net Cash Provided by Operatine Activities 315000 Cash Flows from Investine Activities > Purchase of Equioment Gain on Sale of Investments Net Cash Provided by Investing Activities Cash Flows from Financine Activities Pavment of Cash Dividends Net Increase in Cash Cash at Beeinning of Year Cash at End of Year $