Culver Inc, a greeting card company that follows ASPE, had the following statements prepared as at December 31, 2023: \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{l} Culver Inc. \\ Comparative Statement of Financial Pos \\ December 31 \end{tabular}} \\ \hline & 2023 & 2022 \\ \hline Cash & $47,775 & $25,090 \\ \hline Accounts receivable & 57,930 & 51,030 \\ \hline Inventory & 39,990 & 60,070 \\ \hline Prepaid rent & 5,210 & 4,100 \\ \hline Equipment & 161,990 & 130,120 \\ \hline Accumulated depreciation-equipment & (35,210) & (25,100) \\ \hline Goodwill & 28,000 & 68,000 \\ \hline Total assets & $305,685 & $313,310 \\ \hline Accounts payable & $46,190 & $40,120 \\ \hline Income tax payable & 3,990 & 6,070 \\ \hline Salaries and wages payable & 8,090 & 4,090 \\ \hline Short-term loans payable & 7,930 & 10,030 \\ \hline Long-term loans payable & 68,000 & 87,000 \\ \hline Common shares & 130,000 & 130,000 \\ \hline Retained earnings & 41,485 & 36,000 \\ \hline Total liabilities and shareholders' equity & $305,685 & $313,310 \\ \hline \end{tabular} Additional information: Dividends on common shares in the amount of $4,200 were declared and paid during 2023. Dividends paid are treated as 1. financing activities. 2. Depreciation expense is included in operating expenses, as is salaries and woges expense of $70,000. 3. Equipment with a cost of $36,000 that was 70% depreciated was sold during 2023. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a nesative Culver Inc: Statement of Cash Flows (Indirect Method) $ Adjustments to reconcile net income/loss to $