Carla Vista Ltd., which follows ASPE had the following comparative statement of financial position: Carla Vista Ltd. Comparative Statement of Financial Position Assets Cash Accounts receivable December 31 2021 2020 $ 85,000 $ 45,400 140,000 101.600 80,000 120.500 10,400 7,700 302,000 270.500 (71.000) (51.000) $ 546.400 $ 494,700 Inventory Prepaid insurance Equipment Accumulated depreciation-equipment Total assets Liabilities and Shareholders' Equity Accounts payable Salaries and wages payable Income taxes payable, $. 88,800 $ 72,900 12,800 8.400 16,800 18.800 Mortgage payable Common shares 110,800 120,500 218,500 210,000 Retained earnings 98,700 64,100 Total liabilities and shareholders' equity $ 546,400 $ 494,700 Additional information: . Net income was $54,000. New equipment was purchased and none was sold. Common shares were issued for cash. Cash dividends were paid to common shareholders. Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a-sign parenthesis e.g. (15,000).) Carla Vista Ltd. Statement of Cash Flows