Cullumber Adventures Ltd. (CAL) is a Canadian manufacturer of Class B motorhomes. The company has been experiencing exponential growth and is preparing to raise additional capital to fund its growth. As the vice-president of finance, you are tasked with preparing the statement of cash flows that is required as part of the loan application or a public offering. You have the statement of financial position and the statement of income to help you prepare the statement of cash flows. In addition, you also have the following information: 1. In October, CAL acquired land with a value of $223,400 by issuing common shares with an equivalent value. The land is to be used as a site for a new manufacturing facility CAL hopes to construct in the next year. 2. In February, CAL sold equipment for $12,700 cash. The equipment had originally cost $223,400 and had a net carrying amount of $26,700 at the time of sale. 3. During the year, the company borrowed $25,000 by increasing its bank loan payable. Liabilities and shareholders' equity Current liabilities Using the information above, prepare the statement of cash flows for Cullumber Adventures Ltd. for the year ended March 31, 2024, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis