The comparative balance sheet for Carla Vista Adventures Ltd., a private company reporting under ASPE, follows:

CARLA VISTA ADVENTURES LTD. Balance Sheet December 31
Assets		2021			2020
Cash		$27,520			$8,064
Accounts receivable		48,640			54,400
Inventory		102,400			110,080
Prepaid expenses		7,680			3,200
Land		32,000			48,000
Equipment		172,800			121,600
Accumulated depreciation		(57,600	)		(25,600	)
Total assets		$333,440			$319,744
Liabilities and Shareholders Equity
Accounts payable		$27,520			$24,320
Dividends payable		4,800			3,200
Income taxes payable		1,600			3,840
Bonds payable		76,800			115,200
Common shares		132,480			106,880
Retained earnings		90,240			66,304
Total liabilities and shareholders equity		$333,440			$319,744

Additional information:
1.		Profit for 2021 was $44,736.
2.		Bonds payable of $38,400 were retired at maturity.
3.		Common shares were issued for $25,600.
4.		Land was sold at a loss of $6,400.
5.		No equipment was sold during 2021.
6.		Net sales for the year were $433,920.
7.		Cost of goods sold for the year was $281,472.
8.		Operating expenses (not including depreciation expense) were $51,200.
9.		Interest expense was $3,200.
10.		Income tax expense was $14,912.

Prepare a cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

note i need this answe in the balance sheet kida way plz