Whispering Winds Corp.'s comparative balance sheets are presented below. Additional information: 1. Net income was $22,400. Dividends declared and paid were $15,000. 2. No noncash investing and financing activities occurred during 2020. 3. The land was sold for cash of $4,500. Prepare a Statement of Cash Flows using the indirect method. Whispering Winds Corp. Statement of Cash Flows For the Year ended Deremher 312000 Cash Flows from Financing Activities Net Cash Used by Financing Activities Issuance of Common Stock Payment of Dividends Net Cash Used by Financing Activities Net Increase in Cash Cash at Beginning of Period Cash at End of Period Whispering Winds Corp. Statement of Cash Flows For the Year ended December 31, 2020