The comparative balance sheet for Storm Adventures Ltd., a private company reporting under ASPE, follows: STORM ADVENTURES LTD. Balance Sheet December 31 Assets 2021 Cash $43,000 Accounts receivable 76,000 Inventory 160,000 Prepaid expenses 12,000 Land 50,000 Equipment 270,000 Accumulated depreciation (90,000) Total assets $521,000 Liabilities and Shareholders' Equity Accounts payable $43,000 Dividends payable 7,500 Income taxes payable 2,500 Bonds payable 120,000 Common shares 207,000 Retained earnings 141,000 Total liabilities and shareholders' equity $521,000 2020 $12,600 85,000 172,000 5,000 75,000 190,000 (40,000) $499,600 $38,000 5,000 6,000 180,000 167,000 103,600 $499,600 2. 3. Additional information: 1. Profit for 2021 was $69,900. Bonds payable of $60,000 were retired at maturity. Common shares were issued for $40,000. 4. Land was sold at a loss of $10,000. 5. No equipment was sold during 2021. 6. Net sales for the year were $678,000. 7. Cost of goods sold for the year was $439,800. 8. Operating expenses (not including depreciation expense) were $80,000. 9. Interest expense was $5,000. 10. Income tax expense was $23,300. Prepare a cash flow statement using the indirect method. /Show amounts that decrease cash flow with either a sign .g.-15.000 or in