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.

Penny poodle wanted to know which dog obedience training program was more effective: puppy pride, the approach she has been using for any years, or doggie do-right, a new approach. penny convinced 50 human companions of untrained dogs to participate in her study. the dogs and their humans were randomly assigned to complete the puppy pride or doggie do-right course. at the end of the training programs, all of the dogs were scored on their level of obedience on a standardized dog obedience checklist (scores could range from 10 to 100). the design of this study is: