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).) Adjustments to reconcile net income to net cash provided by operating activities: Depreciation Expense Gain on Disposal of Equipment Increase in Accounts Receivable Decrease in Inventory Increase in Prepaid Insurance Increase in Accounts Payable Decrease in Interest Payable Increase in Salaries and Wages Payable Decrease in Income Taxes Payable Repayments Notes Payable $ 18000 3600 (30600) 36000 (1800) 10800 (3600) 7200 (3600) 19800 Net Cash provided by Operating Activities Cash Flows from Investing Activities Patent Amortization Expense Proceeds from Disposal of Equipment Net Cash provided by Investing Activities Cash Flows from Financing Activities Cash Dividends Cash Dividends $ \begin{tabular}{|c|c|} \hline$ & 68400 \\ \hline \end{tabular} $18000 $