Additional information: 1. Net income for 2020 was $102,000. 2. Cash dividends of $41,100 were declared and paid. 3. Bonds payable amounting to $52,600 were redeemed for cash $52,600. 4. Common stock was issued for $42,700 cash. 5. No equipment was sold during 2020, but land was sold at cost. Prepare a statement of cash flows for 2020 using the indirect method.

Gamegirl inc., has the following transactions during august. august 6 sold 76 handheld game devices for $230 each to ds unlimited on account, terms 2/10, net 60. the cost of the 76 game devices sold, was $210 each. august 10 ds unlimited returned six game devices purchased on 6th august since they were defective. august 14 received full amount due from ds unlimited. required: prepare the transactions for gamegirl, inc., assuming the company uses a perpetual inventory syste