Latvia Inc shares the given data: Net income$ 75,000 Increase in accounts payable25,600 Payments to suppliers172,500 Collections of accounts receivable201,700 Depreciation expense16,900 Payment of income taxes23,500 Cash sales115,900 Repurchase of shares50,000 Declaration of stock dividend70,000 Loss on sale of capital assets8,900 Issuance of bonds payable600,000 Acquisition of equipment by issuing non-current note payable60,000 Collection of dividend revenue4,500 Payment of salaries and wages101,200 Acquisition of land54,500 Payment of interest4,800 Interest received on investments1,300 Prepare cashflow under ASPE using direct cashflow method