The following is a condensed version of the comparative balance sheets for Splish Corporation for the last two years at December 31. 2020 2019 Cash $ 194,700 $ 85,800 Accounts receivable 198,000 203,500 Investments 57,200 81,400 Equipment 327,800 264,000 Accumulated Depreciation-Equipment (116,600 ) (97,900 ) Current liabilities 147,400 166,100 Common stock 176,000 176,000 Retained earnings 337,700 194,700 Additional information: Investments were sold at a loss of $11,000; no equipment was sold; cash dividends paid were $33,000; and net income was $176,000. (a) Prepare a statement of cash flows for 2020 for Splish Corporation.