Queen Mera Corporation's comparative balance sheets are presented below: Comparative Balance Sheets December 31 2020 2019 Cash $15,180 $10,210 Accounts receivable 21,270 23,700 Land 19,890 26,200 Buildings 69,650 69,650 Accumulated depreciation-buildings (15,350) (10,560 ) Total $110,640 $119,200 Accounts payable Common stock Retained earnings Total $12,620 74,460 23,560 $110,640 $27,800 72,440 18,960 $119,200 Additional information: 1. Net income was $22,510 for 2020, 2. The land was sold for $4,620. 3. The only change to retained earnings was for dividends and net income. Required: Prepare the company's complete statement of cash flows, using the indirect method