Following is the comparative statement of financial position for Sweet Corporation: Sweet Corporation Statement of Financial Position As at December 31 2021 Assets Cash Accounts receivable Merchandise inventory Prepaid operating expenses FV-NL investments Equipment Less: Accumulated depreciation $601,100 150,800 750,900 24,700 350,500 1,875,100 (149,200) $3,603,900 2020 $300,600 176,000 500,200 30,400 250,500 1,800,100 (80.000) $2,977,800 Liabilities and Shareholders' Equity Accounts payable Income tax payable Bonds payable Common shares Retained earnings $224,800 25,200 101,300 1,401,800 1,850.800 $3,603,900 $200,500 30,400 250,600 1,201,000 1.295,300 $2,977,800 During 2021, Sweet Corporation earned a profit of $680,500. Depreciation expense was $113,400. Equipment was sold at a gain of $20,500. Prepare the operating activities section of the statement of cash flows, using the indirect method. (Show amounts that decrease cash flow with either a - sign e g. -15,000 or in parenthesis e.g. (15,000).) Sweet Corporation Partial Statement of Cash Flows $ Adjustment to reconcile profit to net cash provided by operating activities: $ A A A A