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Sunland Led, which follows ASPE had the following comparative statement of financial position: Sunland Ltd. Comparative Statement of Financial Position December 31 Assets 2021 2020 Cash $ 82,400 49,800 Accounts receivable 136.000 101,500 Inventory 81,400 122,900 Prepaid insurance 11,500 9.500 Equipment 305,000 255,600 Accumulated depreciation-equipment (71,500 ) (51,500 ) Patents 80.100 99,500 Total assets $ 624.900 $ 587,300 Liabilities and Shareholders' Equity Accounts payable $ 92.200 $ 79,900 Notes pay 7.500 11,400 Salaries and wages payable 15,400 7,500 Income taxes payable 15.200 18,800 Long-term note payable 110.500 128,300 Common shares 282.100 282,100 Retained earnings 102,000 59,300 Total liabilities and shareholders' equity $ 624,900 $ 587,300 Additional information: 1. Net income for the fiscal year was $55,000. 2. Equipment that cost $40,000 and was 70% depreciated was sold during 2021, for a gain of $3,500. 3. No patents were purchased or sold during the fiscal year. 4. The current Notes Payable are trade payables issued by Sunland Led. for the purchase of inventory. Prepare the operating activities section of a statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)Sunland Ltd. Statement of Cash Flows Adjustments to reconcile net income to net cash provided by operating activities: $