Grand Corp.'s 20X2 financial statements showed the following: $430,000 Sales Cost of goods sold Depreciation Other operating expenses Income tax Loss on sale of equipment Gain on sale of investment $ 163,400 21,400 64,100 36,900 2,600 (1,900) 286,500 Net earnings and comprehensive income $ 143,500 $ As at December 31 Cash Accounts receivable Inventory Equipment Less: accumulated depreciation Investment 20X2 58,400 75,500 158,200 468,900 (194,800) 46,100 20X1 $ 46,600 86,700 148,200 401,600 (193,500) 66,700 Total $ 612,300 $ 556,300 $ 87,900 5,900 Accounts payable Income tax payable Bonds payable Common shares Retained earnings $52,300 8,400 38,400 258,200 255,000 258,200 204,300 Total $ 612,300 $ 556,300 Additional information: During the year, equipment with an original cost of $84,300 was sold for cash. Required: 1. Prepare the SCF. (Deductible amounts and Cash outflows should be indicated GRAND CORP Statement of Cash Flows For the year ended 31 December 20X2 Operations: Net earnings Investing activities: Financing tinition