The comparative balance sheets of NN, Inc at December 31, 2019 and 2018 are as follows: Assets Cash Accounts Receivable Merchandise Inventory Equipment (at cost) Accumulated Depreciation (Eqpt.) Total Assets Dec. 31, 2019 Dec. 31, 2018 $ 30,000 $ 10,000 60,000 50,000 175,000 150,000 340,000 300,000 (65,000) (50,000) $ 540,000 $ 460,000 $ Liabilities and Owners' Equity Accounts Payable (operations) Mortgage Note Payable Common Stock $5 Par Retained Earnings Total Liabilities and Owners' Equity 15,000 $ 0 150,000 375,000 540,000 $ 5,000 100,000 95,000 260.000 460,000 $ a. Net income during 2019 was $135,000 b. Depreciation expense reported on the income statement was $15,000. c. Eqpt. was purchased at a cost of $40,000 and no equipment was disposed of. d.10,000 shares of common stock were issued at $5.50 each. e. Cash dividends declared and paid, $20,000. Please prepare a statement of cash flows using the indirect method of presenting cash flows from operating activities