Pina Inc., a greeting card company that follows ASPE, had the following statements prepared as at December 31,2023 : Additional information: Dividends on common shares in the amount of $3,600 were declared and paid during 2023. Dividends paid are treated : 1. financing activities. 2. Depreciation expense is included in operating expenses, as is salaries and wages expense of $72,000. 3. Equipment with a cost of $34,000 that was 70% depreciated was sold during 2023. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a negative sign eg. 15,000 or in parenthesis e.g. (15,000).) Pina Inc. Statement of Cash Flows (Indirect Method) $ Adjustments to reconcile net income/loss to $