Additional Information: 1. Property, Plant & Equipment During 2020, equipment was sold for a loss of $5,200. The cash proceeds from the sale totaled $40,800 2. Retained Earnings Joe's Fish Hut declared and paid $9,000 in dividends in 2020. Joe's Fish Hut Income Statement For the Year Ended October 31, 2020 Sales $134,000 COGS $87,100 Gross Profit $46,900 Operating Expenses Depreciation Expense $4,400 Other operating expenses $28,140 Total Operating Expenses $32,540 Operating Income $14,360 Other Income Loss on Sale of Equipment $5,200 Net Income Before Tax $9,160 Income Tax $3,206 Net Income $5,954 Create the cash flow statement using the indirect method. Do not enter dollar signs or commas in the input boxes. Use the negative sign for a decrease in cash. Joe's Fish Hut Cash Flow Statement For the Year Ended October 31, 2020 Cash Flow from Operating Activities Net Income Add: Depreciation Add: Loss on sale of equipment Change in Operating Assets and Liabilities Increase in Accounts Receivable Decrease in Merchandise Inventory Decrease in Accounts Payable Net Cash Provided (Used) by Operating Activities Cash Flow from Investing Activities Sale of equipment Net Cash Provided (Used) by Investing Activities Cash Flow from Financing Activities Issue of common shares Receipt of notes payable Payment of cash dividend Net Cash Provided (Used) by Financing Activities Net increase (decrease) in cash Cash at the beginning of the year Cash at the end of the year