Cheyenne Inc, a greeting card compiary that follows ASPE, had the following statements prepared as at December 31,2023 \begin{tabular}{lrr} Short-term loans payable & 7,890 & 10,090 \\ Long-term loans payable & 54,000 & 71,000 \\ Common shares & 130,000 & 130,000 \\ Retained earnings & 41,500 & 36,000 \\ \hline Total liabilities and shareholders'equity & $291,770 & $297,470 \\ \hline \end{tabular} Additional information: Dividends on common shares in the amount of $4,200 were declared and paid during 2023 . Dividends paid are treated as 1. financing activities. 2. Depreciation expense is included in operating expenses, as is salaries and wages expense of $73,500. 3. Equipment with a cost of $34,000 that was 70% depreciated was sold during 2023. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a negative sign es. 15,000 or in porenthesis eg. (15,000)). Adjustments to reconcile net income/loss to $