15) The following selected data for the Food Factory Corporation were gathered by the accountants for the year ended December 31, 2017, who are responsible for preparing the financial statements: Cost of goods sold = $47,300 = Depreciation expense $14,100 Other operating expenses = $15,700 Loss on sale of investments = $1,900 Gain on sale of capital assets = $6,200 Sales revenue = $99,700 - Interest revenue = $7,100 Dividend revenue = $3,200 Salary expense $24,700 = Interest expense = $5,200 Income tax expense = $2,700 Net income $4,600 = The cash account began the year with a balance of $32,500 and ended the year with a balance of $191,500. Other relevant data gathered by the accountants: Accounts receivable decreased $12,600 Inventory increased $7,800 Prepaid expenses decreased $2,300 Accounts payable increased $19,400 Salary payable increased $1,400 Accrued liabilities decreased $4,900 Income tax payable increased $700 Acquisition of capital assets $42.000 Issuance of common shares $75,000 Proceeds from sale of investments $29.000 Collection of loan principal $25.200 Payment of dividends $18,000 Payment of dividends $18,000 Purchased equipment by signing a note payable $25,000 Proceeds from sale of capital assets $26,700 Proceeds from sale of repurchased shares $25,000 Prepare the cash flow statement for the year ended December 31, 2017 under ASPE, using the indirect method and including a schedule of noncash investing and financing activities, if necessary