CRANE CORPORATION Balance Sheet December 31 Assets 2024 2023 Cash $18,300 $13,700 Accounts receivable 27.140 29.950 Land 25.600 33,280 Building 89.600 89.600 Accumulated depreciation-building (19,200) (12.800) Total $141,440 $153,730 Liabilities and Shareholders' Equity Accounts payable $15,830 $39,810 Common shares 96.000 88,320 Retained earnings 29.610 25.600 Total $141,440 $153.730 Additional information 1 Profit for the year was $28.970. Dividends declared and paid were $24,960 2 No noncash investing and financing activities occurred during 2024 3. The land was sold for cash of $6.270 resulting in a loss of $1.410 on the sale of the land. Prepare a cash flow statement for 2024 using the indirect method. Crane Corporation reports under ASPE. (Show amounts that decrease cash flow with either a sign eg-15.000, or in parenthesis eg (15,000