Bramble's Custom Clothing Ltd. (BCC) sells branded clothing to resorts and corporations. The company's comparative financia Following is additional information concerning BCC's transactions during the year ended December 31, 2023: - Equipment costing $35,000 was purchased by paying $25,000 cash and issuing 400 common shares. - Equipment costing $75,000 that was purchased at the beginning of 2022 was sold at the end of 2023 for $38,000.5 traightline depreciation had been used with an expected asset life of 5 years and a residual value of $0. - The "other expenses" relate to prepaid items. - In order to supplement its cash, BCC increased its bank loan by $9,000. - Cash dividends of $34,425 were paid at the end of the fiscal year. - Cost of sales includes $172,000 of direct labour costs. Prepare a statement of cash flows for BCC for the year ended December 31, 2023, using the diract method. BCC follows ASPE. (Show amounts that decrease cash flow with either a negative sign e.g. 15,000 or in parenthesis eg. (15,000).)