Grand Corp.'s 20X2 financial statements showed the following: 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 As at December 31 $490,000 $186,200 24,400 73,100 42,100 2,900 (1,800) 326,900 $163,100 20X2 20X1 Cash Accounts receivable Inventory Equipment Less: accumulated depreciation Investment Total Accounts payable $ 66,400 $ 52,800 85,700 98,500 179,600 168,300 532,400 456,000 (221,000) 52,400 $ 695,500 $ 59,400 9,500 (219,600) 75,800 $ 631,800 $ 99,700 Income tax payable Bonds payable Common shares Retained earnings Total 6,700 43,700 0 293,700 293,700 289,200 231,700 $ 695,500 631,800 Additional information: During the year, equipment with an original cost of $95,600 was sold for cash. Required: 1. Prepare the SCF. (Deductible amounts and Cash outflows should be indicated with minus sign.)