Sunland Shoes' comparative balance sheet is presented below. Sunland reports under ASPE. SUNLAND SHOES Balance Sheet December 31 Assets 2021 Cash $31.584 Accounts receivable 27.104 Long-term investments 25.760 Equipment 67,200 Accumulated depreciation-equipment (15,680) Total $135,968 Liabilities and Shareholders' Equity Accounts payable $21.952 Notes payable 11,200 Common shares 67,200 Retained earnings 35,616 Total $135,968 2020 $19.824 24,976 17.920 78.400 (11.200) $129.920 $12.432 33,600 50,400 33,488 $129,920 Additional Information: 1. Profit was $31,696. Dividends declared and paid were $29,568. 2. Equipment that cost $11.200 and had accumulated depreciation of $1,344 was sold for $4,816. All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated 3. depreciation Prepare a statement of cash flows for 2021 using the indirect method. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis eg. (15,000).) SUNLAND SHOES Cash Flow Statement - Indirect Method Adjustments to reconcile profit to $ >>>> > $ $ > > > >