Culver Inc., a greeting card company that follows ASPE, had the following statements prepared as at December 31, 2023: 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 wages 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 negative sign es. 15,000 or in parenthesis e.g. (15,000)