A comparative balance sheet for Riverbed Corporation is presented as follows.

		December 31
Assets		2020			2019
Cash		$ 72,760			$ 22,000
Accounts receivable		83,040			67,280
Inventory		181,040			190,280
Land		72,040			111,280
Equipment		261,040			201,280
Accumulated Depreciation-Equipment		(70,040	)		(43,280	)
Total		$599,880			$548,840
Liabilities and Stockholders' Equity
Accounts payable		$ 35,040			$ 48,280
Bonds payable		150,000			200,000
Common stock ($1 par)		214,000			164,000
Retained earnings		200,840			136,560
Total		$599,880			$548,840

Additional information:

1.		Net income for 2020 was $127,080. No gains or losses were recorded in 2020.
2.		Cash dividends of $62,800 were declared and paid.
3.		Bonds payable amounting to $50,000 were retired through issuance of common stock.

(a) Prepare a statement of cash flows for 2020 for Riverbed Corporation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Prepare a statement of cash flows for 2020 for Riverbed Corporation. (Show amounts that decrease cash flow with either a-sign eg. 15,000 or in parenthesis e.g. (15,000).) (b) The parts of this question must be completed in order. This part will be availablewhen you complete the part above