Grand Corp's 20X2 financial statements showed the following: $550,000 Sales Cost of goods sold Depreciation Other operating expenses Income tax Loss on sale of equipment Gain on sale of investment Net earnings and comprehensive income $209,800 27,400 82,100 47,390 3,300 (2,000) 367,109 $182,900 As at December 31 Cash Accounts receivable Inventory Equipment Less: accumulated depreciation Investment Total Accounts payable Income tax payable Bonds payable Common shares Retained earnings Total 20x2 $ 74,400 96,100 201,400 597,000 (247,800) 58,800 $ 779,900 $ 66,600 10,700 49,300 331,300 322,000 $ 779,900 20X1 $ 59,200 110,500 188,800 511,500 (246,300) 85,000 $ 708,700 $ 111,800 7,500 0 331,300 258, 100 708, 709 Additional information Additional information: During the year, equipment with an original cost of $107,200 was sold for cash. Required: Prepare the SCF. (Deductible amounts and Cash outflows should be indicated with GRAND CORP Statement of Cash Flows For the year ended 31 December 20X2 Operations: Net earnings