Financial statement information from the balance sheet and a list of additional data is provided below for Walnut Creek Saddlery and Western Wear. December 31 2020 $60,000 34,200 85,920 2019 $42,000 25,400 105,700 45,000 103,000 (41.600) $279.500 Cash Accounts receivable (net).. Inventory Land Equipment... Accumulated depreciation. TOTAL 85,600 (40,200) $225,520 $21,810 Accounts payable. Notes payable - long-term Common stock Retained earnings TOTAL. $16,560 70,000 90,000 102.940 $279.500 160,000 43.710 $225,520 Additional data for 2020: 1. The company reported a net loss of $57,730. 2. Land was sold for a profit of $50,700. 3. Dividends of $1,500 were declared and paid. 4. Equipment costing $17,400 with accumulated depreciation of $11,400 was sold for $2,500 cash 5. The long-term note was paid off with funds from selling additional common stock. Instructions: Prepare a statement of cash flows for the year ending December 31, 2020. Be sure to prepare the statement with proper format and correct heading and date