Pharoah Ltd., which follows ASPE had the following comparative statement of financial position: Additional information: - Net income for the fiscal year was $45,360. - Equipment that cost $33,600 and was 70% depreciated was sold during 2024 , for a gain of $3,360. - No patents were purchased or sold during the fiscal year. Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either asign es - 15,000 or in parenthesis es. (15,000)