Given the following intormation for Cat Castle Incorporated, prepare their statement of cash flows using Indirect method tor December $31,2020$ under ASPE.

Cash

Accounts receivable

Interest receivable

Inventory

Prepaid Expenses

Non$-$current $-$ Note

receivable

Property, plant and

Equipment

$($net of depreciation$)$

Accounts payable

Accrued liabilities

Common Shares

Retained Earnings

Net income

Depreciation expense

Gain on sale of property