Carla Vista Ltd., which follows A.SPE, had the following comparative Statement of Financial Position: Additional information: - Net income for the fiscal year was $36,500. - Equipment with an original cost of $32,500 and accumulated depreciation of $10,000 was sold for $10,000 cash during 2024 . This disposal resulted in a $12,500 loss. Prepare the operating activities section of a statement of cash flows using the indirect format. (Show amounts that decrease cash fi w