The comparative statement of financial position for Wildhorse Retailers Ltd. follows: \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|l|}{ Liabilities and Shareholders' Equity } \\ \hline Accounts payable & $ & 46.000 & $ & 35,000 \\ \hline Bank loan payable (current portion) & & 20,000 & & 13,000 \\ \hline Bank loan payable (noncurrent portion) & & 81.000 & & 58,000 \\ \hline Common shares & & 63,000 & & 58,000 \\ \hline Retained earnings & & 156,000 & & 90.000 \\ \hline Total liabilities and shareholders' equity & $ & 366,000 & $ & 254,000 \\ \hline \end{tabular} Additional information regarding 2021: 1. Net income was $66.000. 2. Deprectation expensewas $21,000 3. Payments made to the bank pertaining to the bank loan were $10,000. The company obtained somenew 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 vear, the company did not sell any furniture. (a) Prepare a statement of cash flows using the indirect method for 2021. (Show amounts that decrease cosh flow with either a-sign es. WILDHORSE RETAILERS LTD. Statement of Cash Flows 5 Adjustments to reconcile net income to $