Bramble Inc, a greeting card company that follows ASPE, had the following statements prepared as at December 31, 2023: \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} Bramble Inc: \\ Comparative Statement of Financial Position \\ December 31 \end{tabular}} \\ \hline & 2023 & 2022 \\ \hline Cash & $49,755 & $25,120 \\ \hline Accounts receivable & 57,980 & 51,130 \\ \hline Inventory & 40,170 & 60,180 \\ \hline Prepaid rent & 5,050 & 4,040 \\ \hline Equipment & 159.740 & 130,120 \\ \hline Accumulated depreciation-equipment & (35,050) & (25,040) \\ \hline Goodwill & 34,000 & 66,000 \\ \hline Total assets & $311,645 & $311,550 \\ \hline Accounts payable & $46,240 & $40,120 \\ \hline Income tax payable & 4,170 & 6,180 \\ \hline Salaries and wages payable & 8,120 & 4,120 \\ \hline Short-term loans payable & 7,980 & 10,130 \\ \hline Long-term loans payable & 74,000 & 85,000 \\ \hline Commonshares & 130,000 & 130,000 \\ \hline Retained earnings & 41,135 & 36,000 \\ \hline Total liabilities and shareholders' equity & $311,645 & $311,550 \\ \hline \end{tabular} Additional information: Dividends on common shares in the amount of $4,500 were declared and paid during 2023. Dividends paid are treated as financine activiting Additional information: Dividends on common shares in the amount of $4,500 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 $74,000. 3. Equipment with a cost of $32,000 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 negative sign e.s. 10,000 or in parenthesis e.s. (10,000/ / )