Selected information from Crane Ltd.'s statement of financial position and statement of income is as follows: Additional information: 1. The bank loan was received in the past to finance the purchase of equipment. 2. Operating expenses included depreciation expense of $11,800 and a loss of $5,200 on the disposal of equipment. (a) Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cas flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).)