The comparative statement of financial position for Oriole Retailers Ltd. follows: Additional information regarding 2021: 1. Net income was $67,000. 2. Depreciation expense was $21,000. 3. Payments made to the bank pertaining to the bank loan were 90.000. The company obtained some new bank loans during the year. 4. Common shares were issued during the year and the company did not buy back any shares. 5. During the year, the company did not sell any furniture. (a) Prepare a statement of cash flows using the indirect method for 2021. (Show amounts that decrease cash flow with either a-sign eg. 15,000 or in parenthesis e.g. (15,000). ORIOLE RETAILERS LTD. Statement of Cash Flows Year Ended December 31, 2021 Cash flows from operating activities Net income Adjustments to reconcile net income to Net cash provided by operating activities Depreciation expense Increase in accounts receivable Increase in inventory Increase in accounts payable Net cash provided by operating activities Cash flows from investing activities Net cash used by investing activities Cash flows from financing activities Net cash provided by financing activities Net increase in cash Cash, January 1 Cash, December 31