Additional information: 1. Investments in land were sold at cost during 2024. 2. Equipment costing $28,000 was sold for $7,775, resulting in a gain. 3. Common shares were issued in exchange for some equipment during the year. No other shares were issued. 4. The remaining purchases of equipment were paid for in cash. Prepare a cash flow statement for the year ended December 31, 2024, using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g. 15,000 or in parenthesis eg. (15,000).) Adjustments to reconcile profit to Current Attempt in Progress Information from the balance sheet and income statement is given below for Ayayai Inc., a private company reporting under ASPE, the year ended December 31 . Additional information: 1. Investments in land were sold at cost during 2024. 2. Equipment costing $28,000 was sold for $7,775, resulting in a gain. 3. Common shares were issued in exchange for some equipment during the year. No other shares were issued