(9 points) Presented below is a condensed version of the comparative balance sheets for Ravensclaw Corporation for the last two years at December 31. Cash Accounts receivable Investments Equipment Accumulated Depreciation Equipment Land Accounts Payable Notes Payable (long-term) Common stock Retained earnings 2020 $ 68,000 84,000 0 201,600 (71,100) 322,000 72,000 271,000 215,200 46,300 2019 $ 31,000 56,800 86,000 201,600 (63,100 ) 66,000 61,000 76,000 200,000 41,300 Additional information: During 2020, the following occurred: 1. Ficus liquidated its investments portfolio at a gain of $15,000. 2. A tract of land was purchased for $61,000 cash. 3. An additional $15,200 in common stock was issued at par. 4. Dividends totaling $41,000 were declared and paid to stockholders. 5. Net income for 2020 was $46,000, including $8,000 in depreciation expense. 6. Land was purchased through the issuance of $195,000 in additional notes payable. Required: Create a Statement of Cash Flows for 2020