A firm's recent comparative balance sheets follow: Balance sheets, December 31 20X2 20X1 Assets: Cash Marketable securities Accounts receivable Inventory Capital assets Accumulated depreciation Total assets $9,500 14,000 3,000 10,000 73,000 (28,000). $ 81,500 $3,000 10,500 1,500 12,000 72,500 (23,500) $ 76,000 ======== Liabilities and shareholders' equity: Accounts payable Accrued liabilities Unearned revenue Bonds payable Common shares Retained earnings Total liabilities and stockholders' equity $ 5,500 3,000 6,000 4,000 11,000 52.000 $ 81,500 $ 9,000 4,000 3,500 4,500 9,500 45,500 $ 76,000 ======== ======== Additional information: 1. Net income for 20X2 is $12,500. 2. Marketable securities are Government of Canada bonds expiring in February 15, 20X3. 3. Sold a capital asset costing $15,000 for $6,000 resulting in a loss of $1,000. 4. During 20X2 $2,500 in bonds were retired. Instructions: Prepare the 20X2 cash flow statement using the indirect method under ASPE. In your answer, fill in the boxes below as appropriate. The Item boxes are for the description such as Net Income. The Amount boxes are for the dollars, but you must put a + sign or a - sign in front of the number (without a space) to indicate if the amount is added or subtracted. Similarly, for the totals for each section, indicate with a + sign or a - sign if the amount is added or subtracted. If you do not need all the rows in a section, just leave the rest blank. You do not need to write NONE. Do not put in a dollar sign