Beth Harmon sold a capital asset, a chess board, for $24,000. The board had a cost of $29,000 and a carrying value of $21,000. Her company, Chess Ltd. showed the following on its comparative balance sheet: Dec 31/21 Dec 31/20 Chess boards $ 191,000 $ 170,000 A/D - chess boards 50,000 34,000 Required What would need to be reported on a statement of cash flows based on the above information (indirect method)? Hint: there al four items. Show your calculations