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. Retained earnings $615,610158,330$458,800106,700 Revenues Sales $292,500 Gain on disposal of equipment 300,8508,350 Expenses Additional Information: 1. Investments in land were sold at cost during 2021. 2. Equipment costing $56,640 was sold for $17,550, 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 cosh flow with either a-sign eg. 45,000 or in parenthesis eg. (45,000).) Note X: Significant noncash investing and financing activities: Equlpment with a cost of $ was exchanged for common shares