The comparative statement of financial position for Crane Retailers Ltd. follows: CRANERETAILERS LTD. Statement of Financial Position December 31 \begin{tabular}{lcccc} Assets & 2021 & 2020 \\ Cash & $ & 0 & $ & 19,000 \\ Accounts receivable & 75,000 & 47,000 \\ Inventory & 221,000 & 171,000 \\ Furniture & 131,000 & & 163,000 \\ Accumulated depreciation & (35,000) & & (47,000) \\ Total assets & $392,000 & & $353,000 \\ \hline \end{tabular} Liabilities and Shareholders' Equity Bank overdraft Accounts payable Bank loan payable (noncurrent) Common shares Retained earnings Total liabilities and shareholders' equity $392,000166,000$353,000 Additional information regarding 2021: 1. Net income was $30,000. 2. Depreciation expense was $16,000. 3. During the year, the company did not receive any new bank loans. 4. During the year, the company did not purchase furniture but did sell some furniture for $8,000, which resulted in a gain on disposal of $4,000. 5. No common shares were issued during the year but some were repurchased at the cost at which they were originally issued. 6. During the year, the company paid all dividends declared. Prepsre a statement of cash flows using the indirect method for 2021 . Ghow anounts thet sectese cesh flow with cither a - glan es