Sandhill Ltd., which follows ASPE had the following comparative statement of financial position: Additional information: - Net income for the fiscal year was $54,500. - Equipment that cost $40,100 and was 70% depreciated was sold during 2024 , for a gain of $3,500. - No patents were purchased or sold during the fiscal year. - The current Notes Payable are trade payables issued by Sandhill Ltd. for the purchase of inventory. Prepare the operating activities section of a statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a - sign e.g. - 15,000 or in parenthesis e.g. (15,000).)