The following table shows the comparative statement of financial position for Evonik Industries Inc. Dec. 31, 2020 Land $18,000 Equipment 70,000 Accumulated depreciation (20,000) Prepaid insurance 25,000 Accounts receivable (net) 80,000 Cash 36,000 Share capital-ordinary 140,000 Retained earnings 31,000 Bonds payable 27,000 Accounts payable 11,000 Dec. 31, 2019 $40,000 60,000 (13,000) 17,000 60,000 31,000 115,000 55,000 19,000 6,000 Cash dividends of $9.000 were declared and paid in 2020. Net loss for 2020 is $15,000. Equipment with a cost of $15,000 and accumulated depreciation of 10,000 was sold for $5,000 cash. Land was sold for cash at a loss of $7,000. This was the only land transaction during the year. $12,000 of bonds were retired during the year at carrying (book) value. Equipment was acquired for ordinary shares. The fair value of the shares at the time of the exchange was $25,000. Please prepare a statement of cash flows for the year ended 2020, using indirect method