Comparative balance sheets are presented below for Winnie Corporation for the last two years at December 31. 2020 2019 Assets Cash Accounts receivable Inventories Land Equipment Less: Accumulated Depreciation $83,000 73,000 165,000 71,000 175,000 $72,000 56,000 175,000 100,000 130,000 (74,000) (62,000) Total $493,000 $471,000 Liabilities and Stockholders' Equity Accounts payable $24,000 Bonds payable 125,000 Common stock 201,000 Retained earnings 143,000 $32,000 150,000 176,000 113,000 Total $493,000 $471,000 Additional information: Net income for 2020 was $100,000, cash dividends of $70,000 were declared and paid, no equipment was sold, no land was purchased, but land was sold for $65,000, bonds payable amounting to $25,000 were retired through the issuance of common stock. Depreciation expense for 2020 was $12,000. Required: Prepare the Statement of Cash Flows