Oriole Shoes' comparative balance sheet is presented below. Oriole reports under ASPE. 2020 $18,762 23,638 16,960 ORIOLE SHOES Balance Sheet December 31 Assets 2021 Cash $29,892 Accounts receivable 25,652 Long-term investments 24,380 Equipment 63,600 Accumulated depreciation-equipment (14,840 Total $128,684 Liabilities and Shareholders' Equity Accounts payable $20,776 Notes payable 10,600 Common shares 63,600 Retained earnings 33.708 Total $128,684 74,200 (10,600 $122.960 $11,766 31,800 47.700 31,694 $122.960 Additional Information: 1. Profit was $29,998. Dividends declared and paid were $27.984. 2. Equipment that cost $10,600 and had accumulated depreciation of $1,272 was sold for $4,558. 3. All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated depreciation. (a) 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 Year Ended December 31, 2021 Operating Activities $ Adjustments to reconcile profit to Net Cash Provided by Operating Activities Depreciation Expense $ Gain on Disposal Loss on Disposal Increase in Accounts Receivable $