The following is a condensed version of the comparative balance sheets for Oriole Corporation for the last two years at December 31. 2020 2019 Cash $ 221,250 $ 97,500 Accounts receivable 225,000 231,250 Investments 65,000 92,500 Equipment 372,500 300,000 Accumulated Depreciation-Equipment (132,500) (111,250) Current liabilities Common stock 167,500 200,000 383,750 188,750 200,000 221,250 Retained earnings Additional information: Investments were sold at a loss of $12,500; no equipment was sold; cash dividends paid were $37,500; and net income was $200,000. Prepare a statement of cash flows for 2020 for Oriole Corporation. (Show amounts that decrease cash flow with either a-sign e.g.-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 Operating Activities Net Income Adjustments to reconcile net income to Determine Oriole Corporation's free cash flow. Free cash flow $