Use the following data to prepare the Indirect Cash Flow Statement for December 31, 2020: Cash at End of the Year 2020 - $88,000; 2019 - $40,000 Net Income for 2020 - $60,000 Depreciation in 2020 net income - $20,000 Loss on Sale of Assets in 2020 net income - $5,000 Changes in non-cash current assets and current liabilities: Accounts Receivable 2020 - $50,000, 2019 - $40,000 Inventory 2020 - $31,000, 2019 -$34,000 Accounts Payable 2020 - $30,000; 2019 - $60,000