Stake Technology Inc. began operations on January 1, 2022. Its adjusted trial balance at December 31, 2023 and 2024 is shown below. Other information regarding Stake Technology Inc. and its activities during 2024 follow in (a) through (e) : a. Assume all accounts have normal balances. b. Equipment was sold for cash of $69,200. c. Old machinery was sold for cash of $61,500. New machinery was purchased for $45,000 cash. d. Share capital was issued for cash. e. Cash dividends were declared and paid. Using the information provided, prepare a statement of cash flows (using the indirect method) for the year ended December 31, 2024