Comparative statements of financial position for Bridgeport Inc. appear below: BRIDGEPORT INC. Comparative Statements of Financial Position Cash Accounts receivable Prepaid expenses Inventory Long-term investments Assets Dec. 31, 2024 Dec. 31, 2023 $31,200 $10,200 26,000 22,600 8,800 10,400 35,400 50,800 0 52,100 105,300 47,800 (27,600) (22,000) $179,100 $171,900 Equipment Accumulated depreciation-equipment Total assets Liabilities and Shareholders' Equity Accounts payable $19,200 $11,000 Mortgage payable 35,800 45,000 Common shares 39,200 23,200 Retained earnings 84,900 92,700 Total liabilities and shareholders' equity $179,100 $171,900 Additional information regarding fiscal 2024: 1. Net income for the year was $24,200. 2. Cash dividends of $32,000 were declared and paid during the year. 3. Long-term investments with a carrying amount of $52,100 were sold for $45,200 cash. Using the indirect method, prepare a statement of cash flows for the year ended December 31, 2024. (Show amounts that decrease cash flow with either a-sign e.g.-25,000 or in parenthesis e.g. (25,000).)