Ivanhoe ud., which follows ASPE, had the following comparative statement of Pandal Position: Ivano il ( Ortive statement on MALL Assets 2021 2020 Cash $ 17,680 $ 12,480 Accounts receivable 62.400 41,600 Inventory 87,360 72,800 Prepaid expenses 6,240 4,160 Property, plant, and equipment 260.000 218,400 Accumulated depreciation (62.400) (49.920) Total assets $371 280 $299,520 Llabilities and Shareholders' Equity Accounts payable $ 36,400 $ 41,600 Interest payable 3,120 4,160 Income taxes payable 22.880 12,480 Bonds payable 93,600 66,560 Common shares 98.800 83,200 Retained earnings 116,480 91.520 Total liabilities and shareholders' equity $371.280 $299,520 Additional information: 1. Net income for the fiscal year was $39.520. 2. Equipment with an original cost of $31,200 was sold for $12,480 cash during 2021. The equipment was deprecated $12.480. This disposal resulted in a $6,240 loss. Prepare the Statement of Cash Flow An example of a table that you can use to create your own table has been provided below