Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either asign eg. 15,000 Carla Vista Ltd, which follows ASPE had the following comparative statement of financial position: Additional information: - Net income for the fiscal year was $61,560. - Equipment that cost $45,600 and was 70% depreciated was sold during 2024 , for a gain of $4,560. - No patents were purchased or sold during the fiscal year