John Johnson and Patricia Williams are examining the following summary of cash flows for Crane Company for the year ended January 31, 2027. Inflows Sales revenue Capital stock sales $382,500 405,370 Sale of investment (purchased below) 79,900 Proceeds from note (to purchase truck below) 20,170 Interest received on investments 5,949 Total 893,889 Outflows Purchase of fixtures and equipment 317,760 Cost of merchandise purchased for resale 256,033 Payment of operating expenses 169,030 Purchase of investment 75,640 Purchase of truck with note proceeds (shown above) 20,170 Purchase of treasury stock 10,060 Payment of interest on note payable 3,026 Total 851,719 Net increase in cash $42,170 John claims that this statement shows that Crane had a superb first year, with cash increasing $42,170. Patricia replies that it was not a superb first year. Rather, she says, the year was an operating failure and that $42,170 is not the actual increase in cash. The cash balance at the beginning of the year = SUPPORT $140,210. Using the data provided, prepare a statement of cash flows in proper form using the indirect method. The only noncash items in the income statement are depreciation and the gain from the sale of the investment. (Show amounts that decrease cash flow with either a -sign e.g. -15,000 or in parentheses e.g. (15,000).) CRANE COMPANY Statement of Cash Flows $ Adjustments to reconcile net income to eTextbook and Media $ $ SUPPORT