Statement of financial position balances as at 31 December 208 and 209 are provided below for Laurel Inc. Laurel Inc. additional information: - Net earnings for 209 were $720,500. - Equipment with an original cost of $417,000 and a NBV of $158,500 was sold for $158,500 during the year. - Long-term investments were sold for $143,500 during the year. - Short-term investments acquired are treasury bills with an original term of three months. Required: Prepare an SCF for 209 using the indirect method. Note any assumptions made during your SCF preparation. (Deductible amount and Cash outflows should be indicated with minus sign.)