2020 2019 Account Description Debit Debit Cash          43,700         18,200 Accounts Receivable           24,500         13,377 Allowance for doubtful accounts             (900)             (427) Inventory          44,200         35,000 Prepaid expenses          15,100         12,900 Supplies            1,000              750 Investments        132,200       157,000 Property, plant, and equipment:     Land        125,000       175,000 Buildings        350,000       350,000 Less: Accumulated depreciation - buildings      (105,000)        (87,500) Equipment        525,000       400,000 Less: Accumulated depreciation - equipment      (130,000)      (112,000) Patents          45,000         50,000 Accounts Payable        (20,000)        (32,000) Income Tax Payable          (6,000)          (4,000) Salaries and Wages Payable          (8,100)          (5,800) Dividend Payable        (16,500)        (14,400) Short term Notes Payable        (10,000)        (10,000) Long term notes payable        (60,000)        (70,000) Bonds Payable      (400,000)      (400,000) Add: Premium on bonds payable        (20,303)        (25,853) Shareholders' equity:     Common Stock, $10 par, outstanding 2020 2.4 million shares, and 2019 2.2 million shares      (240,000)      (220,000) Paind in capital in excess of par - common stock        (25,000)        (17,500) Retained Earnings      (212,747)      (148,711) Dividends          28,800         33,000       Sales   (1,160,000)   (1,290,000) Cost of Goods Sold        748,000       786,900 Sales salaries expense          48,000         62,500 Sales benefit expense          15,400         20,000 Advertising          13,500         18,000 Sales travel expense            2,000           2,200 Sales supplies expense               300              350 Sales depreciation expense          13,400         15,200 Admin salaries expense        105,600       110,800 Admin benefits expense          42,250         45,650 Admin travel expense            4,200           4,350 Admin supplies expense            1,450           1,320 Admin maintenance expense            3,200           5,000 Admin maintenance expense            3,200           5,000 Admin depreciation expense          22,100         25,800 Gain on sale of plant assets          (8,000)                 -   Gain on sale of long term investments          (4,000)   Loss on sale of long term investments                 -             8,400 Dividend revenue          (2,400)          (2,600) Interest expense          32,450         33,450 Income tax expense          39,400         50,644       Complete a Statement of Cash Flows using the indirect method for 2020. Use the Income Statement, Trial Balance, and Balance sheet along with the information below to help.  *During 2020 15% of total sales were credit sales         Gain on sale of plant assets is related to the Land transaction.   Decrease in the patent value is due to an impairment     New equipment was purchased.     Common stock was issued on 9/1/2020.     Common stock was issued on 9/1/2020.