Carla Vista Industries Ltd's 2021 single-step income statement and comparative balance sheet are provided below: CARLA VISTA INDUSTRIES LTD. Income Statement Year Ended December 31, 2021 Revenue $970,000 Expenses Cost of goods sold $499,500 Salaries 195,000 Depreciation expense 27.000 Other operating expenses 79,500 Interest expense 19.000 Income taxes 24,000 844.000 Profit $126,000 2020 CARLA VISTA INDUSTRIES LTD. Balance Sheet December 31 2021 Assets Cash $44,000 Accounts receivable 51,000 Inventory 33,500 Prepaid expenses 22,000 Land 306,000 Building and Equipment 527,000 Accumulated depreciation (172,000) Total assets $811,500 Liabilities and Shareholders' Equity Accounts payable $47,900 Taxes payable 21,000 Interest payable 21,500 Salaries payable 30.000 Long-term debt 244.000 Common shares 160.000 Retained earnings 287 100 Total liabilities and shareholders equity $811,500 $30,000 44,000 39,000 22,000 306.000 447,900 (145,000) $743,900 $42,400 25,000 24.500 25,000 280.000 120,000 227,000 $743.900 Additional information: 1. No new long-term debt was taken during the year. 2. New equipment was purchased, and none was sold. 3. Common shares were issued for cash. 4. Cash dividends were paid to common shareholders. Prepare the cash flow statement for 2021, using the indirect method. (Show amounts that decrease cash flow with eithe -15,000 or in parenthesis eg. (15,000).) CARLA VISTA INDUSTRIES LTD. Cash Flow Statement $ $ Adjustments to reconcile profit to A A