Presented below is a condensed version of the comparative balance sheets for Ravensclaw Corporation for the last two years at December 31. 2019 2018 Cash $ 230,100 $ 101,400 Accounts receivable 234,000 240,500 Investments 67,600 96,200 Equipment 387,400 312,000 Accumulated Depreciation-Equipment (137,800 ) (115,700 ) Current liabilities 174,200 196,300 Common stock 208,000 208,000 Retained earnings 399,100 230,100 Additional information: Investments were sold at a loss of $13,000; no equipment was sold; cash dividends paid were $39,000; and net income was $208,000. Required: Create a Statement of Cash Flows for 2019.