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Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with eit Avonics Ltd. Statement of Cash Flows Cash Flows from Operating Activities Net Income / (Loss) Adjustments to reconcile net income to net cash provided by operating activities: Depreciation Expense $ $ vAvonics Ltd., which follows ASPE had the following comparative statement of financial position: Avonics Ltd. Comparative Statement of Financial Position December 31 Assets 2021 2020 Cash $ 82,000 $ 50,000 Accounts receivable 136,000 102,000 Inventory 80,000 120,000 Prepaid insurance 10,000 8,000 Equipment 308,000 274,000 Accumulated depreciation-equipment (70,000) (50,000) Total assets $546,000 $504,000 Liabilities and Shareholders' Equity Accounts payable $ 86,000 $ 72,000 Salaries and wages payable 12,000 8,000 Income taxes payable 16,000 18,000 Mortgage payable 110,000 124,000 Common shares 220,000 210,000 Retained earnings 102,000 72,000 Total liabilities and shareholders' equity $546,000 $504,000 Additional information: Net income was $54,600. New equipment was purchased and none was sold. Common shares were issued for cash. Cash dividends were paid to common shareholders