Condensed financial data follow for Carla Vista Ltd. Carla Vista reports under ASPE Notes payable Common shares 248,000188,300 Retained earnings Total liabilities and shareholders' equity CARLA VISTA LTD. $677,270218,670$518,40085,400 Income Statement Year Ended December 31, 2021 Sales $491,900 Cost of goods sold 306,600185,300 Operating expenses $58,000 Depreciation expense 45,900 Other expenses Interest expense 257n Additional information: 1. New equipment costing $83,200 was purchased for $25,900 cash and a $57,300 note payable. 2. Equipment with an original cost of $58,100 was sold at a loss of $8,630. 3. Notes payable matured during the year and were repaid. 4. A long-term investmentwas acquired for cash. Prepare a cash flow statement for the year using the indirect method. (Show amounts that decrease cash flow with either a 5. 15,000 or in parenthesis eg. (15,000).) CARLA VISTA LTD. Cash Flow Statement-Indirect Method Adjustments to Reconcile Profit to $