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Sunland Ltd., which follows ASPE had the following comparative statement of financial position: Sunland Ltd. Comparative Statement of Financial Position December 31 Assets 2021 Cash $ 91,840 Accounts receivable 152.320 Inventory 89,600 Prepaid insurance 11.200 Equipment 344,960 Accumulated depreciation-equipment (78,400) Patents 89.600 Total assets $ 701,120 Liabilities and Shareholders' Equity Accounts payable $ 103,040 Interest payable 8,960 Salaries and wages payable 17.920 Income taxes payable 17,920 Long-term note payable 134,400 Common shares 291.200 Retained earnings 127,680 Total liabilities and shareholders' equity $ 701.120 2020 $ 56,000 114.240 134,400 8,960 291,200 (56,000) 112.000 $ 660,800 $ 89,600 13,440 8.960 22,400 154,560 291,200 80,640 $ 660.800 Additional information: 1. 2. 3. Net income for the fiscal year was $60,480. Equipment that cost $44.800 and was 70% depreciated was sold during 2021, for a gain of $4,480. No patents were purchased or sold during the fiscal year. Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e. g. (15,000).) Sunland Ltd. Statement of Cash Flows For the Year Ended December 31, 2021 V Cash Flows from Operating Activities 60480 Net Income /(Loss) Adjustments to reconcile net income to net cash provided by operating activities: Depreciation Expense $ Increase in Accounts Receivable Decrease in Inventory Increase in Accounts Payable Increase in Salaries and Wages Payable Gain on Disposal of Equipment Increase in Prepaid Insurance Decrease in Income Taxes Payable Net Cash Provided by Operating Activities Cash Flows from Investing Activities Purchase Equipment $ Net Cash Used by Investing Activities $ Cash Flows from Financing Activities Cash Dividends $ Net Cash Used by Financing Activities V $ Net Increase in Cash Cash at Beginning of Year Cash at End of Year $