Flint Inc, a greeting card company that follows ASPE, had the following statements prepared as at December 31,2020 : Additional information: 1. Dividerids on common shares in the amount of $4,000 were declared and paid during 2020 . Dividends paid are treated as finan 2. Depreciation expense is included in operating expenses, os is salaries and wages expense of $71.000. 3. Equipment with a cost of $42,000 that was 703 depreciated was sold during 2020 . Prepare a statement of cash flows using the direct method, (Show amounts that decrease cosh flow with elther a-stgneg-10,000 or in