Amrut Corporation's statement of financial position at the end of 20x3 included the following items: Current assets $1,105,000 Current liabilities $1,020,000 Land Building 30,000 Bonds payable 1,120,000 Common shares 1,100,000 180,000 Equipment 320,000 Retained earnings 174,000 Accumulated depreciation - building (130,000) Total $2,474,000 Accumulated depreciation - equipment (11,000) Intangible assets - patents 40,000 Total $2,474,000 The following information is available for 20x4: 1. Net income was $391,000. 2. Equipment (cost of $20,000 and accumulated depreciation of $8,000) was sold for $10,000 3. Depreciation expense was $4000 on the building and $9000 on equipment. 4. Patent amortization expense was $3000. 5. Current assets other than cash decreased by $229,000. Current liabilities increased by $213,000. 6. An addition to the building was completed at a cost of $31,000. 7. A fair value OCI investment in shares was purchased for $20,500 at the end of the year. 8. Bonds payable of $75,000 were issued. 9. Cash dividends of $180,000 were declared and paid. Required: (a) Prepare a statement of financial position as at December 31, 20x4. (hint: You may need to adjust the December 31, 20x4 amount of current assets to ensure it balances.) (25 marks) (b) Prepare a statement of cash flows for the year ended December 31, 20x4 using the indirect method. (20 marks) (c) Comment in general on the results reported in the statement of cash flows. (5 marks) PLEASE RESPOND IN THE TEMPLATE PROVIDED BELOW