Crane Corporation's comparative balance sheet is presented below. CRANE CORPORATION Balance Sheet December 31 Assets 2024 2023 Cash $15,160 $11,340 Accounts receivable 22,470 24,800 Land 21,200 27,560 Building 74,200 74,200 Accumulated depreciation-building (15,900) (10,600) Total Liabilities and Shareholders' Equity. Accounts payable $117,130 $127,300 $13,110 $32,970 Total Liabilities and Shareholders' Equity. $117,130 $127,300 Accounts payable $13,110 $32,970 Common shares 79,500 73,140 Retained earnings 24,520 21,190 Total $117,130 $127,300 Additional information: 1. 2.. 3. Profit for the year was $23,990. Dividends declared and paid were $20,660. No noncash investing and financing activities occurred during 2024. The land was sold for cash of $5,190, resulting in a loss of $1,170 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 e.g. -15,000, or in parenthesis e.g. (15,000)). CRANE CORPORATION Cash Flow Statement Adjustments to reconcile profit to A $ > 5 > > > >