Information from the Balance Sheet and Statement of Income are given below for Bramble Inc., a private company reporting under ASPE, for the year ended December 31. Comparative Balance Sheet Cash Accounts receivable Inventory Investments in land Property, plant, and equipment Accumulated depreciation 2021 2020 $ 101,510 $ 45,350 90,540 35,350 121,040 101,750 84,140 106,350 284,240 200,200 (47,060) (38,200) $634,410 $450,800 $51,740 $47,450 10,740 18,850 140,000 66,000 250,000 187,000 181,930 131,500 $634,410 $450,800 Accounts payable Accrued expenses payable Bonds payable Common shares Retained earnings Revenues Sales Gain on disposal of equipment $282,500 7,350 289,850 Expenses Cost of goods sold Depreciation expense Operating expenses Income tax expense Interest expense Profit $ 95,250 55,300 13,470 36,000 2,550 202,570 $ 87,280 Additional Information: 1. Investments in land were sold at cost during 2021. 2. Equipment costing $54,240 was sold for $15,150, 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, 2021 using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -45,000 or in parenthesis e.g. (45,000).) BRAMBLE INC. Cash Flow Statement - Direct Method $ > Note X: Significant noncash investing and financing activities: Equipment with a cost of $ was exchanged for common shares. BRAM Cash Flow Statem