Calibri (Body) V12 A A BIUDA A ... EVEVE E v Avlova Dieta 4 Q3. (25 marks) Header Vancouver Aquatic Ltd has the following data: I Payments of non-current debt$130,000 Collections on accounts receivable114,200 Interest revenue6,600 Credit sales265,600 Loan collections 125,200 Salary expense 140,700 Proceeds from sale of capital assets, not including $7,200 loss33,500 Cash receipt of dividend revenue 20,200 Payment of salaries 99,600 Depreciation expense 55,500 Cash sales325,000 Proceeds from issuance of common shares450,000 Loan to another company60,000 Interest expense and payments 41,000 Bonds payable converted into common shares140,000 Payments to suppliers255,000 alir 51 Inbri (Body) 12 ... Ev Eve Ev Avl owl A A BIU A A Payments to suppetsz 000 Cash payments to purchase capital assets62.000 Cost of goods sold325,000 Collection of interest revenue 15,500 Acquisition of equipment by issuing non current note payable185.000 Payment of cash dividends36,200 Income tax expense and payments51,500 Cash balance: December 31, 201665,500 Cash balance: December 31, 2017413,800 Prepare the cash flow statement for the year ended December 31, 2017 using the direct method under ASPE and including a schedule of noncash investing and financing activities, if necessary. I 5