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The following is a comparative SFP position and income statement for Culver Corporation: Culver Corporation Income Statement For the year ended September 30, 2023 \begin{tabular}{lr} Sales revenue & $892,250 \\ Cost of goods sold & 625,000 \\ \hline Gross profit & 267,250 \end{tabular} OperatingexpensesIncomefromoperations185,00082,250 Interest expense 3,000 \begin{tabular}{lr} Gain on disposal of equipment & 2,600 \\ \cline { 2 - 2 } Income before income tax & 81,850 \end{tabular} 32,000 ADDITIONALINFORMATION: - Depreciation expense is included in "operating expenses." All accounts payable transactions were related to the purchase of inventory. - During the year, a piece of equipment that originally cost $100,000 was sold for cash. The equipment was 60% depreciatedat the time of the sale. - Long-term investments were purchased for cash during the year. Prepare a statement of cash flows, in good form, for Culver Corporation, using the direct method. Culver Corporation folliows AspE (Show amounts that decrease cash flow with either a negative sign es-15,000 or in parenthesis e. (15,000)] eTextbook and Media