Information from the balance sheet and income statement is given below for Bridgeport Inc, a private company reporting under ASPE, for the year ended December 31 . Revenues Sales Gain on disposal of equipment Expenses Cost of goods sold Depreciation expense Operating expenses Income tax expense Interest expense Profit for the year $505,75014,875520,625 $169,080 99,790 24,940 66,300 4,998 $155,517365,108 Additional information: 1. Investments in land were sold at cost during 2024. 2. Equipment costing $95,200 was sold for $26,435, resulting in a gain. 3. Common shares were issued in exchange for some equipment during the year. No other shares were issued. 4. The remaining purchases of equipment were paid for in cash. Prepare a cash flow statement for the year ended December 31, 2024, using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g. 15,000 or in parenthesis eg. (15,000).) Adjustments to reconcile profit to $ Note X : Significant noncash investing and financing activities: Equipment with a cost of \$ was purchased in exchange for common shares