Listen The 2021 financial statements of Canbuild Inc. are presented below (unit measure in thousand). 2021 2020 Cash 30 50 Accounts receivable(net) 219 120 Inventory 137 187 Equipment 175 195 Accumulated depreciation equipment (130) (170) Total assets 431 382 Accounts payable 75 68 Dividends payable 33 24 Long-term loan payable 107 107 Common shares 110 110 Retained earnings 106 73 Total liabilities and shareholders' equity 431 382 Sales revenues 1,245 Cost of goods sold (655) Depreciation expenses (98) Other operating expenses (324) 168 Net income During fiscal year 2021, Canbuild sold a piece of its equipment. The equipment sold had originally cost $153,000. Required: 1. Prepare Operating activity section of the statement of cash flows, using the indirect method, clearly labelling each cash flow item and ignoring the heading (4.5 points)