Oriole Ltd., which follows ASPE had the following comparative statement of financial position: Oriole Ltd. Comparative Statement of Financial Position December 31 Assets 2021 Cash $ 83,500 Accounts receivable 138,500 Inventory 77.000 Prepaid insurance 9,600 Equipment 309,500 Accumulated depreciation-equipment (70,000) Total assets $ 548,100 Liabilities and Shareholders' Equity Accounts payable S 88.400 Salaries and wages payable 12,400 Income taxes payable 16.400 110.400 Mortgage payable Common shares 219.000 Retained earnings 101.500 Total liabilities and shareholders equity $ 548,100 2020 $ 51,100 102,000 120.100 7,800 271.400 (52,000) $ 500.400 72,500 7.700 18.400 120,000 210,000 71,800 $ 500.400 Additional information: . . Net income was $57,300. New equipment was purchased and none was sold. Common shares were issued for cash. Cash dividends were paid to common shareholders. . Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a - sign eg.-15,000 or in parenthesis eg. (15,000).) Oriole Ltd. Statement of Cash Flows Adjustments to reconcile net income to net cash provided by operating activities 5 ( > A > 5 > > >