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Grouper Limited, which follows IFRS, has adopted the policy of classifying interest paid as operating activities and dividends paid as financing activities. Condensed financial data

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Grouper Limited, which follows IFRS, has adopted the policy of classifying interest paid as operating activities and dividends paid as financing activities. Condensed financial data for 2020 and 2019 follow (in thousands): Additional information: During the year, $70 of common shares were issued in exchange for plant assets No plant assets were sold in 2020. The FV-NI imvestments' carryingamount and market value were the same at December 31.2020 Preparea statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign es:-15,000 or in parenthesis es. (15,000). Enter amounts in thousands)

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