Carla Vista Ltd., which follows ASPE had the following comparative statement of financial position: \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{CarlaVistaLtd.ComparativeStatementofFinancialPositionDecember31} \\ \hline Assets & 2024 & 2023 \\ \hline Cash & $73,800 & $45,000 \\ \hline Accounts receivable & 122,400 & 91,800 \\ \hline Inventory & 72,000 & 108,000 \\ \hline Prepaid insurance & 9,000 & 7,200 \\ \hline Equipment & 277,200 & 234,000 \\ \hline Accumulated depreciation-equipment & (63,000) & (45,000) \\ \hline Patents & 72,000 & 90,000 \\ \hline Total assets & $563,400 & $531,000 \\ \hline \multicolumn{3}{|c|}{ Liabilities and Shareholders' Equity } \\ \hline Accounts payable & $82,800 & $72,000 \\ \hline Interest payable & 7,200 & 10,800 \\ \hline Salaries and wages payable & 14,400 & 7,200 \\ \hline Income taxes payable & 14,400 & 18,000 \\ \hline \end{tabular} Additional information: - Net income for the fiscal year was $48,600. - Equipment that cost $36,000 and was 70% depreciated was sold during 2024 , for a gain of $3,600. - No patents were purchased or sold during the fiscal year. Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a parenthesis e.g. (15,000).)