Additional information: 1. Proft for 2024 was 3131,825 . 2. Common shares were issued foe $59,500. 3. Land with a eost of $59.500 was sold at a loss of $22.390. 4. Purchased land with a coat of $119,500 with a $65,270 down paymant and financed the remainder with a mortgage note oayable. 5. No equibmantwas sold durina 2024 6. Net salas for the yearwere 5701,400 7. Coat of roeds sold for the vear was $463,600. a. Operating costs, including dapreciation espensa, were $113,100. 9. Interast expense was 56,150 . 10. Income tax eoense was $43,935. 11. Aecounts pavabla is used for merchandise purchases. Prepare a cash flow statement for the vear using the direct method. (Show amountr that decrease cash flow wich either e-sigs es- 15000 or in parenthesles eg (15,000). The following information is provided for Sheridan Chocolate Corp, which reperts under ASPE