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The comparative statement of financial position for Oriole Retailers Ltd. follows: Liabilities and Shareholders' Equity 1. Net income was $63,000 2. Depreciation expense was $20,000. 3. Payments made to the bank pertaining to the bank loan were $10.000. The company obtained some new bank loans during the year. 2. Depreciation expense was $20,000. 3. Payments made to the bank pertaining to the bank loan were $10,000. The company obtained some new bank loans during the year. 4. Common shares were issued during the year and the company did not buy back any shares. 5. During the year, the company did not sell any furniture. (a) Prepare a statement of cash flows using the indirect method for 2021. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis eg. (15,000))