Ayayai Inc., a greeting card company that follows ASPE, had the following statements prepared as at December 31 , 2023: Ayayai Inc. Income Statement Year Ended December 31, 2023 Salesrevenue. Cost of goods sold Grossmargin Operating expenses Operating income Interest expense Impairment loss-goodwill Gain on disposal of equipment Income before income tax Income tax expense Net income $340,280 165,000 175,280 120,000 55.280 $12,400 32,000 (2,900) 41,500 13,780 4.135 $9,645 Additional information: Additional information: Dividends on common shares in the amount of $5,000 were declared and paid during 2023 . Dividends paid are treated as 1. financing activities. 2. Depreciation expense is included in operating expenses, as is salaries and wages expense of $73,000. 3. Equipment witha cost of $30,000 that was 70% depreciated was sold during 2023 . Prepare a statement of cash flows using the direct method, (Show amounts that decrease cash flow with either a negotive sign e.g. -10,000 or in parenthesis es. (10,000))