The comparative balance sheet for Sunland Adventures Ltd., a private company reporting under ASPE, follows: SUNLAND ADVENTURES LTD. Balance Sheet December 31 Assets 2021 Cash Accounts receivable Inventory Prepaid expenses Land Equipment Accumulated depreciation $22,360 39,520 83,200 6,240 26,000 140,400 (46,800) $270,920 2020 $6,552 44,200 89,440 2,600 39,000 98,800 (20,800) $259,792 Total assets Liabilities and Shareholders' Equity Accounts payable Dividends payable Income taxes payable Bonds payable Common shares Retained earnings Total liabilities and shareholders' equity $22,360 3,900 1,300 62,400 107,640 73,320 $19,760 2,600 3,120 93,600 86,840 53,872 $259,792 $270,920 Additional information: 1. Profit for 2021 was $36,348. 2. Bonds payable of $31,200 were retired at maturity. 3. Common shares were issued for $20,800. 4. Land was sold at a loss of $5,200. 5. No equipment was sold during 2021. 6. Net sales for the year were $352,560. 7 Cost of goods sold for the year was $228,696. 8. Operating expenses (not including depreciation expense) were $41,600. 9. Interest expense was $2,600. 10. Income tax expense was $12,116. Prepare a cash flow statement using the indirect method. (Show amounts that decrease cash flow with elther a-sign e.g.-15,000 or In parenthesis e.g. (15,000))