The income statement for the year ended December 31, 2020, for Stellar Manufacturing Company contains the following condensed information. $ 6,575,000 STELLAR CO. INCOME STATEMENT Revenues Operating expenses (excluding depreciation) $4.923,000 Depreciation expense 879,000 Income before income tax Income tax expense Net income 5,802,000 773,000 347,850 $ 425,150 Included in operating expenses is a $26,000 loss resulting from the sale of machinery for $279,000 cash. The company purchased machinery at a cost of $741,000. Stellar reports the following balances on its comparative balance sheets at December 31. STELLAR CO. COMPARATIVE BALANCE SHEETS (PARTIAL) 2020 2019 Cash $687,650 $124,000 Accounts receivable 770,500 607,000 Inventory 840,500 870,500 Accounts payable 521,000 505,000 Income tax expense of $347,850 represents the amount paid in 2020. Dividends declared and paid in 2020 totaled $187,000. Prepare the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-signeg.-15,000 or in parenthesis eg. (15,000).) STELLAR COMPANY Statement of Cash Flows December 31, 2020 Cash Flows from Operating Activities 425150 Net Income Adjustments to reconcile net income to