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Oriole Ltd., a private company reporting under ASPE, reported the following for the years ended May 31, 2021 and 2020. ORIOLE LTD. Balance Sheet May 31 Assets Cash Accounts receivable Inventory Prepaid expenses Land Equipment Accumulated depreciation Total assets Liabilities and Shareholders' Equity Accounts payable Dividends payable Income taxes payable Mortgage payable Common shares 2021 2020 $23,900 $45,750 87,250 77,750 180,000 158,750 5,500 7.000 130,750 77,500 315,000 195.000 (73,200) (38,750) $669,200 $523.000 $42.250 7.000 2,700 127.000 216,500 $38,750 5,500 6,500 78.750 164,750 W Income taxes payable 2,700 6,500 Mortgage payable 127,000 78,750 Common shares 216,500 164,750 Retained earnings 273,750 228,750 Total liabilities and shareholders' equity $669,200 $523,000 Additional Information: 1. Profit for 2021 was $106,750. 2. Common shares were issued for $51.750. 3. Land with a cost of $51.750 was sold at a loss of $19.500. Purchased land with a cost of $105,000 with a $56,750 down payment and financed the remainder payable. 5. No equipment was sold during 2021. Prepare a cash flow statement for the year using the indirect method. (Show amounts that decrease cash -15,000 or in parenthesis e.g. (15.000).) ORIOLE LTD. Cash Flow Statement - Indirect Method ORIOLE LTD. Cash Flow Statement - Indirect Method Adjustments to reconcile profit to