Question B2 The data below are taken from the financial statements of KCC Company: Income Statement: 2018 Profit Depreciation expense Amortization expense Loss on sale of truck $78,000 35,200 17,800 2,000 Statement of Financial Position: 31 Dec 2018 31 Dec 2017 Cash Accounts receivable Inventory Prepaid expenses Accounts payable Accrued expense payable $206,200 125,500 219,000 62,000 328,900 27,000 $120,300 100,200 233,000 50,000 305,600 31,100 Additional Information: (1) Issued additional ordinary shares for $100,000. (2) Paid cash dividend of $0.5 per share for the total 160,000 ordinary shares issued and outstanding including the issuance of shares in (1)). (3) Collected the loan amount of $100,000 from the related company. (4) Sold old truck at cash of $87,000. (5) Purchased a new truck for cash at $250,000. Required: Prepare the statement of cash flows for the year ended 31 December 2018 for KCC Company using the indirect method. Place parentheses around those dollar amounts representing cash outlays. (10 marks)