can you please solve it according to the given boxes so that information fits in these boxes

The financial statements of Sandhill Ltd., a private company reporting under ASPE, follow: SANDHILL LTD. Balance Sheet December 31 Assets Cash Short-term notes receivable Accounts receivable Inventory Property, plant, and equipment Accumulated depreciation Total assets Liabilities and Shareholders' Equity Accounts payable Income tax payable Notes payable Common shares Retained earnings Total liabilities and shareholders' equity 2021 $10,400 12,700 30,000 31,500 72.000 (32,000) $124,600 2020 $12,500 22,000 16,000 27,000 79,000 (26,500) $130,000 $27,000 4,000 15,500 24,500 53,600 $124,600 $43,500 20,000 10,500 24,500 31,500 $130,000 $283,000 193,000 90.000 SANDHILL LTD. Income Statement Year Ended December 31, 2021 Sales Cost of goods sold Gross profit Operating expenses $36,500 Loss on sale of equipment Profit from operations Other revenues and expenses Interest revenue $(1,500) Interest expense 2,500 Profit before income tax Income tax expense Profit 2,500 39,000 51,000 1,000 50,000 16,900 $33,100 Additional information: 1. Short-term notes receivable are loans to other companies. During the year, the company collected the outstanding balance at December 31, 2020, and made new loans in the amount of $12,700. 2. Equipment was sold during the year. This equipment cost $17.500 originally and had a carrying amount of $10,000 at the time of sale. 3. Equipment costing $10,500 was purchased in exchange for a $10,500 note payable. 4. Depreciation expense is included in operating expenses 5. Accounts receivable are from the sale of merchandise on credit. 6. Accounts payable relate to the purchase of merchandise on credit. Prepare a cash flow statement for the year using the indirect method. ( Swaronis increase seg.-15.000 or in parenthesis (25.000 SANDHILL LTD. Cash Flow Statement-Indirect Method Adjustments to reconcile profit to