Spring Brook Inc comparative balance sheets are presented below Spring Brook Inc Comparative Balance Sheet December 31 2020 2019 Assets Cash Accounts Receivable Inventory Equipment Accumulated depreciation--equipment Total $15,200 25,200 20,000 60.000 -14.000 $106.400 $17,700 22,300 16.000 70,000 -10.000 $116.000 Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock Retained earnings Total $14,600 10,000 50,000 31,800 $106.400 $11,100 30,000 45.000 29,900 $116,000 Additional data: 1. Dividends declared and paid were $16400, net income was $18,300 2. During the year equipment was sold for $3,300 cash. This equipment cost $10,000 originally and had a book value of $8.800 at the time of sale. 3. No noncash investing and financing activities occurred during 2020 Instructions (a) Prepare a statement of cash flows using the indirect method.