Cullumber Ltd., which follows ASPE had the following comparative statement of financial position: Additional information: - Net income for the fiscal year was $66,960. - Equipment that cost $49,600 and was 70% depreciated was sold during 2024 , for a gain of $4,960. - No patents were purchased or sold during the fiscal year. Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000)