Coronado s Custom Clothing Ltd. (CCC) sells branded clothing to resorts and corporations. The company's comparative financial statements are presented below. Following is additional information concerning CCC's transactions during the year ended December 31 . 2023: Equipment costing $33,000 was purchased by paying $26,000 cash and issuing 400 common shares. Equipment costing 574,900 that was purchased at the beginning of 2022 was sold at the end of 2023 for \$42,000.Straight-line depreciation had been used with an expected asset life of 5 years and a residual value of 50. The "other expenses" relate to prepaid items In arder to supplement its cash, ccc increased its bank loan by 530.000 Cash dividends of $33,275 were pald at the end of the fiseal year. Cos of saies inciudes 1177,000 of direct labour costs. Prepare a statement of cash flows for CCC for the vear ended December 31,2023, wind the indirect method, CCC foliows ASpe, fshew amounts that dectease cash flow wirh either a negative sign e, y- 15,000 or in porentbesis e g,(15,000)