Selected financial statement information and additional data for United Co. is presented below: December 31 2019 2020 Land. Equipment. Inventory Accounts receivable (net). Cash 63,800 504,000 173,000 84,000 32,000 21,000 789,600 201,600 151,200 63.000 61.26.400 TOTAL 6856.800 Share capital-ordinary. Retained carnings. Notes payable - Long-term Notes payable - Short-term (trade). Accounts payable Accumulated depreciation TOTAL 420,000 67,200 168,000 67,200 50,400 6 487,200 205,800 302,400 29,400 86,000 115,600 84.000 68568001 1.226 RON Share capital-ordinary- Retained camnings Notes payable - Long-term. Notes payable - Short-term (trade). Accounts payable Accumulated depreciation. TOTAL 420,000 67,200 168,000 67,200 50,400 84.000 6856.80 487.200 205,800 302,400 29,400 86,000 115.600 126.400 Additional data for 2019: 1. Net income was 215,200. 2. Depreciation was ??? 3. Dividends 27? 3. Land was sold at its original cost. 4. Equipment was purchased for 84,000 cash. 5. A long-term note for 201,600 was used to pay for an equipment purchase. 6. Ordinary shares were issued to pay a 67 200 long-term note payable. Required: Prepare a statement of cash flows for the year ending December 31, 2020 Selected financial statement information and additional data for United Co. is presented below: December 31 2019 2020 Land. Equipment. Inventory Accounts receivable (net). Cash 63,800 504,000 173,000 84,000 32,000 21,000 789,600 201,600 151,200 63.000 61.26.400 TOTAL 6856.800 Share capital-ordinary. Retained carnings. Notes payable - Long-term Notes payable - Short-term (trade). Accounts payable Accumulated depreciation TOTAL 420,000 67,200 168,000 67,200 50,400 6 487,200 205,800 302,400 29,400 86,000 115,600 84.000 68568001 1.226 RON Share capital-ordinary- Retained camnings Notes payable - Long-term. Notes payable - Short-term (trade). Accounts payable Accumulated depreciation. TOTAL 420,000 67,200 168,000 67,200 50,400 84.000 6856.80 487.200 205,800 302,400 29,400 86,000 115.600 126.400 Additional data for 2019: 1. Net income was 215,200. 2. Depreciation was ??? 3. Dividends 27? 3. Land was sold at its original cost. 4. Equipment was purchased for 84,000 cash. 5. A long-term note for 201,600 was used to pay for an equipment purchase. 6. Ordinary shares were issued to pay a 67 200 long-term note payable. Required: Prepare a statement of cash flows for the year ending December 31, 2020