The comparative statement of financial position for Sunland Retailers Ltd. follows: SUNLAND RETAILERS LTD. Statement of Financial Position December 31 Assets 2021 2020 Cash $ 25,000 $ 11,000 Accounts receivable 46,000 38,000 Inventory Furniture Accumulated depreciation 168,000 143,000 156,000 76,000 (39,000) (19,000) Total assets $ 356,000 $ 249,000 Liabilities and Shareholders' Equity Accounts payable Bank loan payable (current portion) $ 45,000 SA $ 35,000 18,000 12,000 Bank loan payable (current portion) 18,000 12,000 Bank loan payable (noncurrent portion) 86,000 62,000 Common shares 57,000 52,000 Retained earnings 150,000 88,000 Total liabilities and shareholders' equity $356,000 $ 249,000 Additional information regarding 2021: 1. Net income was $62,000. 2. 3. Depreciation expense was $20,000. Payments made to the bank pertaining to the bank loan were $10,000. 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. 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 eg. (15,000).) SUNLAND RETAILERS LTD. Q Acc