Here are comparative balance sheets for Windsor, Inc.. Windsor, Inc. Comparative Balance Sheets December 31 Assets 2019 2018 Cash $ 33,400 $ 73,200 Accounts receivable 86,000 71,500 170,500 186,600 Inventory 72,800 Land 100,900 Equipment 259,100 199,300 (65,600) (34,400) Accumulated depreciation-equipment $596,000 $557,300 Total Liabilities and Stockholders' Equity Accounts payable $ 35,000 $47,100 203,600 Bonds payable 150,800 214,100 176,000 Common stock ($1 par) 130,600 Retained earnings 196,100 $596,000 $557,300 Total Additional information: 1. Net income for 2019 was $104,900. 2. Cash dividends of $39,400 were declared and paid 3. Bonds payable amounting to $52,800 were redeemed for cash $52,800. 4. Common stock was issued for $38,100 cash. 4. Common stock was issued for $38,100 cash. 5. No equipment was sold during 2019, but land was sold at cost. Prepare a statement of cash flows for 2019 using the indirect method. (Show amounts that decrease cash flow with e e.g. (15,000).) Windsor, Inc. Statement of Cash Flows Cash Flows from Operating Activities 104900 Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Increase in Accounts Receivable Decrease in Inventory Decrease in Accounts Payable Issuance of Common Stock Payment of Cash Dividends Net Cash Provided by Financing Activities Net Increase in Cash Cash at Beginning of Period Cash at End of Period Click if you would like to Show Work for this question: Open Show Work