B4 The following data are extracted from the financial statements of Orange Company: Income Statement: Profit Gain/Loss on sale of equipment Depreciation expense 2020 $214,200 ? 19,500 Amortization of intangible assets 9,000 Statement of Financial Position: 30 June 2020 30 June 2019 Cash ? Accounts receivable Inventory Accounts payable Accrued Expenses payable 215,200 257,200 139,100 $225,720 229,700 197,300 151,200 98,100. 85,800 Additional Information to be noted during the year: (1) Purchased a new equipment for cash at $250,000. (2) Sold the old equipment at cash of $120,000 (the cost of the equipment is $250,500 and the accumulated depreciation at disposal was $140,000). (3) Purchased back the Company's 10,000 ordinary shares in the market at $2.35 per share. (4) Issued 8,000 8% preference shares at its par value $18 per share. (5) Made a loan of $100,000 to Mango Company. (6) Declared and paid the dividend on preference shares issued under (4). Required: Prepare the statement of cash flows for the year ended 30 June 2020 using the indirect method for Orange Company. Place parentheses around those dollar amount representing cash outlays. (15 marks)