Ivanhae Ltd. has recently decided to so public and has hired you as their independent accountant. The campany wishes to adhere to IFRS and know that they must prepare a statement of cash flovs. Its financial statements for 2023 and 2022 are provided below: The following additional data ware provided for calandar 2023: 1. Dividends daclarsd and paid wers $24250. 2. Equipment was sold for $32000. This equipment orizinally cost $46000, and had a bookvalue of $35500 at the time of sals. The lass on sale was included in "selling and administrative expenses," as was the depreciation expense for the year. 3. Pands were ratirad during the year at par. On a statement of cash flows for calendar 2023 , the cash provided by (used in) investing activities is $7750.$(43000).$32000.$(39750)