Need help filling in the statement of cash flows. Ignore the numbers already put in the blanks.

Oriole Ltd., which follows ASPE, had the following comparative Statement of Financial P Oriole Ltd. Comparative Statement of Financial Position March 31 Assets 2021 2020 Cash $ 13,940 $ 9,840 Accounts receivable 49,200 32,800 Inventory 68,880 57,400 4,920 3,280 Prepaid expenses Property, plant, and equipment 205,000 172,200 Accumulated depreciation (49,200) (39,360) Total assets $ 292,740 $ 236,160 Liabilities and Shareholders' Equity Accounts payable $ 28,700 $ 32,800 2,460 3,280 18,040 9,840 Interest payable Income taxes payable Bonds payable Common shares 73,800 52,480 77,900 65,600 Retained earnings 91,840 72,160 Total liabilities and shareholders' equity $ 292,740 $ 236,160 Additional information: 1. 2. Net income for the fiscal year was $31,160. Equipment with an original cost of $24,600 was sold for $9,840 cash during 2021. The equipment was depreciated $9,840. This disposal resulted in a $4,920 loss. Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a - signe.g. -15,000 or in parenthesis e.g. (15,000).) Oriole Ltd. Statement of Cash Flows For the Year Ended March 31, 2021 Cash Flows from Operating Activities Net Income /(Loss) $ 31160 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation Expense $ $ 19680 Loss on Disposal of Equipment 4920 Increase in Accounts Receivable - 16400 Increase in Inventory - 11480 Increase in Prepaid Expenses - 1640 Decrease in Accounts Payable 4100 Decrease in Interest Payable 820 Increase in Income Taxes Payable -8200 -8200 Net Cash Provided by Operating Activities 22960 Cash Flows from Investing Activities Purchase Equipment Sale of Equipment Net Cash Used by Investing Activities Cash Flows from Financing Activities Bonds Payable Issued 21320 Common Shares Issued 12300 Cash Dividends Net Cash Provided by Financing Activities Net Increase in Cash Cash at Beginning of Year Cash at End of Year $