Oriole Shoes' comparative balance sheet is presented below. Oriole reports under ASPE. ORIOLE SHOES Balance Sheet December 31 Assets 2021 2020 Cash $23.124 $14,514 Accounts receivable 19,844 18,286 Long-term investments 18,860 13.120 Equipment 49,200 57,400 Accumulated depreciation-equipment (11,480) (8,200) Total $99,548 $95.120 Liabilities and Shareholders' Equity Accounts payable $16,072 $9.102 Notes payable 8,200 24,600 Common shares 49,200 36.900 Retained earnings 26.076 24,518 Total $99,548 $95,120 Additional Information: 1. Profit was $23.206. Dividends declared and paid were $21,648. 2. Equipment that cost $8,200 and had accumulated depreciation of $984 was sold for $3,526, 3. All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated depreciation Prepare a statement of cash flows for 2021 using the indirect method. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis eg. (15,000).) ORIOLE SHOES Cash Flow Statement - Indirect Method Operating Activities Profit 23206 Adjustments to reconcile profit to Net Cash Provided by Operating Activities Adjustments to reconcile profit to Net Cash Provided by Operating Activities Depreciation Expense $ Loss on Disposal Decrease in Accounts Receivable 1558 Decrease in Accounts Payable Net Cash Provided by Operating Activities Investing Activities Sale of Equipment Net Cash Provided by Operating Activities Net Cash Provided by Operating Activities Financing Activities $ Issuance of Common Shares Net Cash Provided by Financing Activities Net Increase in Cash Cash, Jan. 1 Cash, Dec. 31 $ Calculate free cash flow. (Show amounts that decrease cash flow with either a - signeg.-15,000 or in parenthesis eg. (15,000).) Free cash flow $