Problem: The comparative Balance Sheet of Alliance Structures Inc. for December 31, 2019 and 2018 is as follows. Complete the Statement of Cash Flows on the next page for the year ended December 31, 2019. Additional Information: Use the t-accts below where needed. - Net Income for the year ended 12/31/2019 was $40. - Land was sold for $15. (Use the t-accts below to solve for the Gain or Loss on the sale) - Equipment was acquired for cash. - There were no disposals of Equipment during the year. - The Common Stock was issued for Cash. The cash received was $23. (Use t-accts below) - Cash dividends declared for the year ended 12/31/2019 was $12. However, cash paid for Dividends was \$11. (Use t-accts below) HINT: Record the declaration entry first. Then, record the cash paid for dividends. If you get stuck, review the entries from Ch 11