Each of the following itens must beconsidered in preparing a statement of cash flows (indirect method) for Bastillelnc, which follows IFRS, for the year ended December 31,2023. Identify theamount and classification (if any) of eachitem in the statement of cash flows prepared using the indirect method. (Doo not parenthesises. (25,000M) 1. Equipment thatcost $40,000 six years before and was being depreciated on astraight-line basisover 10 years with no estimated residual valuewas sold for $5,300 Profit/losson sale of equipment Proceedsfrom sale of equipment 2. During the year, 10,000 common shares were issued for $41cash pershare 3. Uncollectible accounts receivable in the amount of $27,000 were written off against theallowance for expected creditloses $27,000 were written off against the allowance for expected credit losses. 4. Thecompany sustained a net loss for the vear of $10,000 Depreciation amounted to $22.000 A gain of $9,000 was reported on thesale of land for $39,000 cash Net loss Depteciation The gain on disposal of land Proceedsfrom the sale of land 5. Athireemonth Canadian treasury bill was purchased for $50,000 on November 13,2023 The company uses a cash and castiequivalent basisforits statement of cash fiows. 6. Animpairment of $40.000 was recorded on goodwill 7. Patent ainortization for the year was $18,000 B. The company exhanged commeoshares for a 400 interest in Transco Corp for $900,090 9. Miecompany pacruedan uncealized loos of $10,000 on investuents accounted for at fy. (3) Not Reported on the Statement of Cash Flows $ $ $ $ $ s s